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Home My WebLink About08-21-06 . ..... IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL VANIA ORPHANS' COURT DIVISION Estate of Ethel M. Baird, Deceased No. 21-06-0132 OBJECTION TO THE FIRST AND FINAL ACCOUNTING OF ALICE J. HAIR. EXECUTRIX OF THE EST A TE OF ETHEL M. BAIRD AND TO ITS COUNSEL. THOMAS E. FLOWER AND NOW COMES Thomas W. Corbett, Jr., Attorney General of the Commonwealth of Pennsylvania by and through his Deputy, and objects to the First and ;- '\ ~,.:: Final Accounting of Alice J. Hair, Executrix of the Estate of Ethel M. Baird, de~sed as~-~ follows: \../ ) I"'" '\ 1. The Inheritance Taxes would be partially paid by the charities as propos-ed in:::-:J. the accounting of the executrix. --, c.. 2. The total Inheritance Taxes are $11,271.89. 3. The proposed schedule of distribution proposes that Community Evangelical Free Church receive $9,034.56 and the Trinity Evangelical Congregational Church receive $9,034.56. 4. The proposed distribution to the charities is to take place pursuant to the fourth paragraph of the decedents Will, which granted a residuary bequest of twenty (20%) percent to Grace Evangelical Church, of 4501 Franklin Street, Harrisburg, Pennsylvania. 5. Pursuant to a cy pres action this Court approved the distribution to two proposed charities, the Trinity Evangelical Congregational Church and Community Evangelical Free Church, which were substituted by the Court, inasmuch as Grace Evangelical Church is defunct. 6. As a matter of law in the absence of specific language allocating the Inheritance Taxes to all the residual beneficiaries including the charities, the charitable v , I ~, , I -, , percentage of bequest should be taken against the net value of the estate after adding back the Inheritance Taxes. See, In re Estate afPyle, 391 Pa. Super. 244, 570 A.2d 1074 (1990). 7. The calculation for the charities should be as follows: $ 90,345.53 $11,271.89 $101,617.42 $101,617.42 x 20% = $20,323.48 Divided by two (2) represents $10,161.74 to each of the two charities 8. The proposed First and Final Accounting only allows for $9,034.56, which would be a short fall to the charities each of$] ,127.18. WHEREFORE, the Attorney General of the Commonwealth of Pennsylvania respectfully requests that the First and Final Accounting of Alice J. Hair, Executrix of the Estate of Ethel M. Baird be rejected, or; in the alternative, that the Accounting be corrected to reflect distribution of $1 0, 161.74 to Community Evangelical Free Church and similarly $10,161. 74 to Trinity Evangelical Congregational Church. Respectfully submitted, THOMAS W. CORBETT, JR. Attorney General By: ~jI1 PM THOMAS M. DEVLIN Senior Deputy Attorney General Attorney J.D. No. 34993 August 17,2006 MARK A. PACELLA Chief Deputy Attorney General Office of Attorney General Charitable Trusts & Organizations Section 14th Floor, Strawberry Square Harrisburg, P A 17120 (717) 783-2853 -2- IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL VANIA ORPHANS' COURT DIVISION Estate of Ethel M. Baird, Deceased No. 21-06-0132 CERTIFICATE OF SERVICE NOW, this 1 ih day of August, 2006, I, Thomas M. Devlin, Senior Deputy Attorney General, Charitable Trusts & Organizations Section, Office of Attorney General, do hereby certify that I served the foregoing Objection to the First and Final Accounting of Alice J. Hair, Executrix of the Estate of Ethel M. Baird and to its Counsel, Thomas E. Flower, upon the following by placing a true and correct copy of the same by way offirst-c1ass United States Mail, postage prepaid, addressed as follows: Thomas E. Flower Law Offices SAIDIS, FLOWER & LINDSAY 2109 Market Street Camp Hill, PA 17011 Community Evangelical Free Church 4501 Franklin Street Harrisburg, PA 17111 Trinity Evangelical Congregational Church 165 N. 67th Street Harrisburg, PA 17111 1b!fv!J~ Senior Deputy Attorney General Attorney J.D. No. 34993 Office of Attorney General Charitable Trusts & Organizations Section 14th Floor, Strawberry Square Harrisburg, PAl 7120 (717) 783-2853 COMMONWEALTH OF PENNSYLVANIA OFFICE OF ATTORNEY GENERAL TOM CORBETT ATTORNEY GENERAL August 17, 2006 Glenda Farner Strasbaugh, Register of Wills Court of Common Pleas Cumberland County Courthouse One Courthouse Square Carlisle, P A 17013-3387 Charitable Trusts and Organizations Section 14th Floor, Strawberry Square Harrisburg, PA 17120 (717) 783-2853 Fax (717) 787-lJ90 .-; i:::-3 C:",,', C",) -a !.~".) Re: Estate of Ethel M. Baird No 21-06-0132 CJl Dear Sir or Madam: Enclosed for filing is the Objection to the First and Final Accounting of Alice J. Hair, Executrix of the Estate of Ethel M. Baird and to its Counsel, Thomas E. Flower, in the above-referenced matter. Please file-stamp the two additional copies of this document and return them to me in the enclosed prepaid, self-addressed envelope. If you should have any questions or comments, please do not hesitate to contact me at (717) 783-2853. Thank you for your attention to these matters. Sincerely yours, ~ flt. O~ Thomas M. Devlin Senior Deputy Attorney General TMD/lss Enclosures cc: Service List v- -)