HomeMy WebLinkAbout21-20-0054 Mary Linden Keefer
IN RE: : IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYLVANIA
ESTATE OF MARY LINDEN :
KEEFER, Deceased : NO. 21-20-
IN RE: OBJECTIONS TO FIRST AND FINAL ACCOUNT
BEFORE HYAMS, J.
OPINION and ORDER OF COURT
HYAMS, J., November 24, 2021.
e case are objections to a personal
first and final account asserted by an alleged creditor in the person of the
1
rney-in-fact. The objections were the subject of a hearing held by the
court on June 22, 2021, and July 15, 2021.
For the reasons stated in this opinion, the objections will be dismissed.
STATEMENT OF FACTS
The decedent in this case, Mary Linden Keefer, a Cumberland County,
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Pennsylvania resident, died testate on December 24, 2019, at the age of 94. Pursuant to
1
See Objections to Denied Claims of Christopher L. Keefer, Creditor in First and Final Account of
Kathleen L. Gabler, Executrix of The Estate of Mary Linden Keefer, Deceased No. 21-20-0054, filed
February 26, 2021; ADDENDUM TO Objections to Denied Claims of Christopher L. Keefer, Creditor in
First and Final Account of Kathleen L. Gabler, Executrix of the Estate of Mary Linden Keefer, Deceased
No. 21-20-0054, filed March 1, 2021; AMENDED Objections to Denied Claims of Christopher L.
Keefer, Creditor in First and Final Account of Kathleen L. Gabler, Executrix of The Estate of Mary
Linden Keefer, Deceased No. 21-20-0054, filed March 2, 2021; Legal Argument Brief / Memorandum
Claimant, Christopher L. Keefer Objections for Claim of $7,543.61.
led with the
formality of the first three versions, and thus it does not appear on the docket. In the interest of judicial
economy, the court will treat undated and un-docketed Legal Argument / Brief as reflective of
the objections sub judice (
2
See Certification of Death, filed January 14, 2020.
3
See Last Will and Testament of Mary Linden Keefer, dated January 21, 2004, filed January 14, 2020
4
See Certification of Death, filed January 14, 2020.
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5
a nomination in her will, her daughter, Kathleen L. Gabler, was granted letters
testamentary to administer her estate in the capacity of executrix by the Register of Wills
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of Cumberland County on January 14, 2020.
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The value of the estate was estimated to be $250,000.00. Under the will, the
residuary estate was to be have
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survived her.
Prior to her death, by a power of attorney dated May 16, 2008, the decedent
appointed her daughter, Kathleen L. Gabler, executrix herein, and her son, Christopher L.
Keefer, objector and claimant -in- all
\[her\] business and to manage all \[her\] property and affairs as \[she\] might do if personally
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present . . . , Paragraph 14 of the power of attorney,
entitled ther things which my
agent shall deem necessary and proper to carry out the foregoing powers, which shall be
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12
In the ensuing years, the daughter lived relatively close to her mother, as
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compared to the Claimant, and both allegedly performed services and incurred expenses
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for her benefit.
5
6
Certificate of Grant of Letters Testamentary, filed January 14, 2020.
7
Petition for Grant of Letters, filed January 14, 2020.
8
see First and Final Account of Kathleen L. Gabler, Executrix of the Estate of
Mary Linden Keefer, Deceased, Proposed Distribution to Beneficiaries, filed January 28, 2021
(hereinafter First and Final Account).
9
, and July 15, 2021 (hereinafter Power of Attorney);
Power of Attorney).
10
Power of Attorney, preamble.
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Power of Attorney, ¶14.
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N.T. __, Hearing, June 22, 2021, and July 15, 2021 (hereinafter N.T. __). As of the filing of this
opinion, a transcript of this hearing had not been prepared.
13
N.T. __.
14
N.T. __.
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and the admission of her will to probate, the
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claimant herein filed a Notice of Claim against the estate in the amount of $10,523.09,
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and a second claim in the amount of $3,403.36. In a first and final account filed by the
executrix on January 28, 2021, a reimbursement to the claimant of $251.18 for
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funeral-related expenses was reflected, and a further portion of his claim was
recognized under Debts of Decedent, as follows:
To be paid: Christopher L. Keefer 100.00
(Professional Services: paid to James D. Cameron (although
barred by the statute of limitations, denial of this claim would
seem inequitable; (named agent in POA discussing duties with
attorney for disabled principal))
To be paid Christopher L. Keefer 798.01
(Camp Hill House: although barred by the statute of limitations,
payment of this claim is proposed to the extent that claimant
paid for these items out-of-pocket)
To be paid Christopher L. Keefer 266.62
(Country Meadows: although barred by the statute of limitations,
payment of this claim is proposed to the extent that claimant
paid for these items out-of-pocket)
To be paid Christopher L. Keefer 541.89
(Personal: although barred by the statute of limitations, and
notwithstanding belief that this category includes gifts;
payment of this category of claims, to the extent that
claimant asserts payment of these items out-of-pocket,
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is proposed in the interest of administrative and judicial efficiency)
Unsatisfied with this accommodation, the claimant filed objections to the First and
Final Account, initially seeking an additional $11,968.75, citing activities and expenses
in the general categories of funeral, travel, professional services, Camp Hill house,
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Notice of Claim, filed January 11, 2021.
16
Notice of Claim, filed January 15, 2021.
17
First and Final Account, Disbursements of Principal, Funeral Expenses.
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First and Final Account, Disbursements of Principal, Debts of Decedent (footnote omitted).
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Country Meadows, and food, some dating back more than ten years. In a second
amended version of the objections, filed March 2, 2021, a revised sum was requested in
the amount of $11,781.75, based upon the following:
1. Funeral travel charge for screening luncheon venues 389.49
2. Funeral time charge for program creation 60.00
3. Funeral travel charge for re-printing of prayer cards 140.65
* * * *
5. Travel, medical appointments, post-time-bar date 2130.80
6. Travel, financial/administrative appointments, post-time-bar date 425.55
7. Travel, medical appointments, other medical travel, financial 1277.91
appointments, administrative travel, pre-time-bar date
8. Travel, time charges, post-time-bar date 1680.00
9. Travel, time charges, pre-time-bar date 877.50
10. Professional Services, James Wallbillich 100.00
Consultation with Attorney Cameron, time charge 15.00
11. Camp Hill House, time charges 697.50
12. Camp Hill House, travel charges 515.59
13. Country Meadows
\[a\] Down payment 375.00
\[b\] Time charges 157.50
14. Country Meadows, travel charges 397.21
15. Food, post-time-bar date 1112.54
16. Food, pre-time-bar date 1309.01
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Objections to Denied Claims of Christopher L. Keefer, Creditor in First and Final Account of Kathleen
L. Gabler, Executrix of The Estate of Mary Linden Keefer, Deceased No. 21-20-0054, filed February 26,
2021.
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See Objections to Denied Claims of Christopher L. Keefer, Creditor in First and Final Account of
Kathleen L. Gabler, Executrix of The Estate of Mary Linden Keefer, Deceased No. 21-20-0054, Exhibit
10, filed February 26, 2021.
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17. Personal, time charge, pre-time-bar date120.00
The reference --time-
reference to the four-year statute of limitations applicable to contract-type actions. See 42
Pa. C.S. §5525(a)(8).
In a final version of the objections, which is the version sub judice, the claimant
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has reduced the additional amount requested from the estate to $7,543.61. This figure
correlates with the sum of items 5-7, 12-13\[a\], and 14-16 in the second amended version
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With regard to the reduced demand, the claimant explains
that:
Claimant has since reduced his objections to a current claim of $7543.61. All of this
amount is reimbursement for expenses incurred in the performance of duties as an agent
for principal/decedent per her Durable Power of Attorney and allowed by statute, PA
C.S., Title 20, Chapter 56, Powers of Attorney, Section 5609(b) Reimbursement for
expenses.
The total amount to be paid to Claimant = $9250.13 = $7543.61 current claim + $1706.52
previously allowed / to be paid by Estate.
The reduction in claim is the result of Claimant withdrawing his request for
compensation for/time spent performing agent duties of $3,547.50, remaining funeral
expense of $590.14 and earlier legal fee of $100.00. $3547.50 in agent compensation is
otherwise permitted under PA C.S., Title 20, Chapter 56 Powers of Attorney, Section
5609(a) Compensation, and was removed as an unsolicited goodwill gesture in an attempt
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to facilitate resolution of this matter.
An examination of the objections reveals, inter alia, significant amounts for
mileage incident to trips from Philadelphia dating back to 2009 and expenses for food
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and snacks for the decedent dating back to 2010.
As noted, a hearing was held by the court on
final account on June 22, 2021, and July 15, 2021. At this proceeding, the claimant
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AMENDED Objections to Denied Claims of Christopher L. Keefer, Creditor in First and Final Account
of Kathleen L. Gabler, Executrix of The Estate of Mary Linden Keefer, Deceased No. 21-20-0054, filed
March 2, 2021.
22
Objections to First and Final Account; see note 1 supra.
23
N.T. __.
24
Objections to First and Final Account; see note 1 supra.
25
Objections to First and Final Account; see note 1 supra.
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testified on his own behalf, and the estate presented the testimony of the executrix and
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of the decedeng child, Joseph L. Keefer, DMD. S
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exhibits were admitted, as 149 proffered exhibits.
Claimant testified, inter alia, that he had resided seasonally in Florida and in
Philadelphia, Pennsylvania, since the inception of the aforesaid power of attorney, and
that his sister and co-agent, who had resided in relatively closer proximity to their
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mother, in Etters, Pennsylvania, had spent more time with her. He also acknowledged
that he had received more than $35,000.00 by operation of law from joint accounts upon
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He did not, however, agree that this money might have reflected a
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recognition of his unremunerated contribution to her care.
When asked why he had not recovered the expenses sub judice during the eleven-
year term of his appointment, Claimant
35
26
N.T. __.
27
N.T. __.
28
N.T. __.
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ower of Attorney), 2 (Pennsylvania Inheritance Tax Information Notice and
Taxpayer Response), 3 (Pennsylvania Inheritance Tax Information Notice and Taxpayer Response), 4
(Pennsylvania Inheritance and Estate Tax Official Receipt), 5 (Pennsylvania Inheritance and Estate Tax
30
Unreimbursed
10, et
al.)-28, 31, 34, 37, 40, 42, 46, 50, 61 (E-ZPass Records),
43 (2011 Credit Card Statement), 47-49 (Medical Appointment Information re Decedent), 53
(Identification Card of Decedent), and 62 (Country Meadows Payment Check).
31
N.T. __.
32
N.T. __.
33
N.T. __.
34
N.T. __.
35
N.T. __.
6
36
and that he had asked his sister and co-agent to reimburse him before their
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needs without receipt of compensation or reimbursement under the POA for services and
expenditures, which she said were predicated upon filial affection and not upon her status
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as an agent.
when the
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decedent stopped driving.
Joseph L. Keefer, DMD, a resident of North Carolina, testified in support of the
proposition that his sister had been the primary source of family assistance to the
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decedent.
At the conclusion of the hearing, the court took the matter under advisement and
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requested briefs from the parties.
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stated matter-of-factly that he had relevant case law to support his claim that agents who
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The penalty for this misrepresentation, according to the
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,
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not credible and therefore should no
36
N.T. __.
37
N.T. __.
38
N.T. __.
39
N.T. __.
40
N.T. __.
41
Order of Court, dated July 15, 2021.
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ssal).
43
, ¶3.
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prayer for relief.
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7
46
In a brief, Claimant cites the statutory duty of the recipient of a power of
for the principal to carry out the pr
his demand for toll and mileage reimbursement associated with his participation in 27
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health-care appointments of the decedent from July 17, 2010, to August 14, 2019.
Support for his demand upon the estate for reimbursement for 104 purchases of food and
snacks for the decedent, averaging $23.28 per event, over a nine-year period, is found, he
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suggests, in Paragraph 14 of the power of attorney, quoted above. These two items
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account for the large majority of his claim upon the estate.
On the issue of the application of a statute of limitations to the claims sub judice,
Claimant argues that a claim by an attorney-in-fact for reimbursement of expenses is
subject to no limitations period other than the post-death one-year period afforded
claimants whose causes of action would otherwise become time-barred during that
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period.
In response to the argument that his expenses were subject to a presumption of
gratuity due to his status as a child of the decedent, Claimant counters that his status as an
agent was the basis for his claims, adding that if one were
reimbursed for expenses while
argument effectively economically discriminates against agents who are children by
preventing them from getting reimbursed for expenses, while allowing agents who are
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not children to get reimbursed.
46
See note 1 supra.
47
Brief, at 2, and Exhibit A; see 20 Pa. C.S. §5601.3(b)(5).
48
Brief, at 2.
49
Brief, at 2-3.
50
See Brief, at 3-4, 8.
51
.
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request for reimbursement of expenses in the absence of a similar reimbursement of his
siblings, Claimant points out that the possibility of uniformity in this regard was
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decisions not to make claims. Claimant also finds support for
the proposition that the decedent agreed to reimbursement by virtue of the language of
the power of attorney conferri
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Claimant also rejects any suggestion that his receipt of proceeds from a joint
account by
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for his activities under the power of attorney.
Simply stated, this matter involves a claim of a creditor, me, against the estate. I am
seeking reimbursement for statutorily permitted expenses incurred as an agent for the
principal/decedent per her Durable POA. The fact that I was also a party to a joint
account or received other assets is not relevant to my claim as a creditor. . . . \[H\]ow or
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why non-estate assets are distributed is not relevant to this claim.
Finally, Claimant points out that a recognition of a legitimate estate debt does not
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\[The\] Combined Balance on Hand \[in the account\], which
mount. Proposed
Distribution of Beneficiaries, which is equally distributed to beneficiaries per Item III,
would then decrease by one-third of amount of claim or by $2514.54. The revised
distribution would not create an unequal distribution. It would simply have inserted the
value of my claim into the Disbursements line item, which would then reduce, but not
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make unequal, the distribution.
For its part, the estate notes in its brief, inter alia, that
to show the making of the claimed expenditures, there is no stipulation about whether
52
-Hearing Brief, at 5-6.
53
Claim-Hearing Brief, at 6.
54
-Hearing Brief, at 6-7.
55
-Hearing Brief, at 7.
56
Clai-Hearing Brief, at 7.
57
-Hearing Brief, at 7.
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these expenditures were made by him as a son, caring for his mother, or as her Agent,
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acting under her Durable Power of Attorney.
STATEMENT OF LAW
Burden of proof. The burden of proof on a claim for personal services during a
In
328 Pa. 273, 274, 194 A. 893, 894 (1937).
must be subjected to the closest scrutiny, being objects of just suspicion . . . and must be
Id. (citations omitted); see also
In re Novosielski, 605 Pa. 508, 537 n.26, 992 A.2d 89, 107 n.26 (2010)
convincing evidence standard . . . required to prove . . . claim against . . .
.
Presumptions. With regard to personal services of a compensable nature provided
to a decedent during his or her lifetime, there is a presumption that they were paid for
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. . . This presumption will gather strength with each succeeding year, and the
evidence to overthrow it must of course be correspondingly increased.
328 Pa. 273, 274, 194 A. 893, 894 (1937); see also Estate of
Klemow, 411 Pa. 136, 139-40, 191 A.2d 365, 367 (1963). And where personal services
were provided by a child of the decedent, there is also a presumption that compensation
was not expected. 152 Pa. Super. 389, 392, 33 A.2d 251, 252 (1943)
It is the general rule . . . that services rendered by a child to a parent are
presumably gratuitous, and no payment therefor can be demanded unless a contract to so
reward has been proved by clear, distinct, and positive evidence, and mere loose
declarations expressing gratitude for labor performed or indicating the wish that
recompense be given are not sufficient upon which to base an adverse recovery.
Id. at 392, 33 A.2d at 252 (citation omitted).
58
-Trial Brief in Opposition to Objections of Christopher L. Keefer, filed July 29,
2021, at 3.
59
328 Pa. 273, 274, 194 A. 893, 894 (1937) (citations omitted).
10
ct.
party to a transaction is generally rendered incompetent to testify adversely to the
(a) General rule.--In any civil action or proceeding before any tribunal of this
Commonwealth, or conducted by virtue of its order or direction, although a party to the
thing or contract in action may be dead or may have been adjudged a lunatic, and his
right thereto or therein may have passed, either by his own act or by the act of the law, to
a party on record who represents his interest in the subject in controversy, nevertheless
any surviving or remaining party to such thing or contract or any other person whose
interest is adverse to the said right of such deceased or lunatic party, shall be a competent
witness to any relevant matter, although it may have occurred before the death of said
party or the adjudication of his lunacy, if and only if such relevant matter occurred
between himself and another person who may be living at the time of the trial and may be
competent to testify, and who does so testify upon the trial against such surviving or
remaining party or against the person whose interest may be thus adverse, or if such
relevant matter occurred in the presence or hearing of such other living or competent
person.
42 Pa. C.S. §5933(a) (Competency of surviving party) (emphasis added).
is to prevent the injustice that would result from permitting a surviving party to a
transaction to testify favorably to himself and adversely to the interest of the decedent
when the representative of the decedent would be hampered in attempting to refute the
testimony by reason of the death of the decedent. The theory is that because the
decedent's representative is unable to present evidence regarding the transaction, the other
party to the transaction should be similarly restricted.
In re Estate of Cerullo, 2021 PA Super 27, ¶__, 247 A.3d 52, 55; see also Estate of
Kofsky, 487 Pa. 473, 409 A.2d 1358 (1979).
Power of attorney. Section 5609 of the Probate, Estates and Fiduciaries Code
provides as follows with respect to compensation and reimbursement of expenses of an
agent under a power of attorney:
(a) Compensation.In the absence of a specific provision to the contrary in the power
of attorney, the agent shall be entitled to reasonable compensation based upon the actual
responsibilities assumed and performed.
(b) Reimbursement for expenses.An agent shall be entitled to reimbursement for
actual expenses advanced on behalf of the principal and to reasonable expenses incurred
in connectio
20 Pa. C.S. §5609 (Compensation and reimbursement for expenses). Duties of an agent
under a power of a
to make health care decisions for the
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expectations to the extent actually known by the agent and, otherwise, act in the
gent the
authority to substitute another to act in his or her place (as might be appropriate where the
substitute is more skilled than the agent with respect to a certain task). See generally
Clark Capital Management Group, Inc. v. Estate of Helfant, 2000 WL 1522857 (E.D. Pa.
2000).
Statute of limitations. n
action of the following type must be commenced within four years: . . .
(8) an action upon a contract, obligation or liability founded upon a writing \[not
involving a bond, note or similar instrument\], . . . .
42 Pa. C.S. 5525(a)(8).
The following actions have no limitations period:
(1) An action against an attorney at law by or on behalf of a client to enforce any implied
or resulting trust as to real property.
(2) An action by the Commonwealth, a county or an institution district against the real or
personal property of persons who were public charges, including mental patients, to
recover the cost of their maintenance and support.
(3) An action by the Commonwealth, a county or an institution district against the real or
personal property of persons who were legally liable to pay for the maintenance and
support of persons who were public charges, including mental patients, to recover the
cost of their maintenance and support.
42 Pa. C.S. §5531.
A grace period is provided in the case of a limitations period that would otherwise
:
Any statute of limitation which would bar any debt or liability owed the estate of a
decedent within one year after the ed until the end of one
. . .
20 Pa. C.S. §3376.
APPLICATION OF LAW TO FACTS
ion
that neither his receipt of money from joint accounts by operation law upon the
12
her surviving children would affect his right to reimbursement of expenses incurred in the
performance of his duties as an agent under the power of attorney. It is also in agreement
with his position that the absence of a reimbursement of his surviving siblings for
expenses incurred on behalf of the decedent is not relevant to his right to reimbursement.
The court is not in agreement, however, with his argument that no limitations
period applies to actions for reimbursement of expenses under a power of attorney prior
ound in the statutory
extension of a limitations
agent under a power of attorney is a liability founded upon a writing for purposes of
Section 5525(a)(8) of the Judicial Code, notwithstanding its statutory sanction in the
Probate, Estates and Fiduciaries Code. The action is not of a type for which no limitations
period was specified by the legislature, and the one-year extension period provided for in
Section 3376 of the Probate, Estates and Fiduciaries Code assumes the existence of a
limitations period to extend.
liability upon the principal retroactively. The provision relates to the authority of an agent
to delegate certain tasks to other persons.
The issue of whether any receipted expenses of Claimant are payable by the
ce, the question of the capacity in
which Claimant was acting when the expenses were incurred. In this regard, a number of
factors militate against a finding that he was acting as an attorney-in-fact.
First, Claimant did not pursue his legal remedies under the power of attorney to
secure reimbursement for expenses during the lengthy term of his appointment, allowing
the statute of limitations to run on a portion of them. Second, the individual expenses as
incurred were not of a magnitude or type as to refute the likelihood that they were the
product of filial affection. Third, it would appear that Claimant consistently refrained
13
term of his appointment. Fourth, the estate enjoyed the presumption that the expenses
were either paid for or gratuitous. And, fifth, Claimant was severely limited by the Dead
to rebut them
by clear and convincing evidence.
ent under the power of attorney, and thatthe
burden of proof regarding the claimhas not been met.
Accordingly, the following order will be entered:
ORDER OF COURT
th
AND NOW, this24day ofNovember, 2021, upon consideration of the
objections of Christopher L. Keefer to the First and Final Account of Kathleen L. Gabler,
Executrix of the Estate of Mary Linden Keefer, Deceased, filed January 28, 2021,
following a hearing held on June 22, 2021, and July 15, 2021, and for the reasons stated
in the accompanying opinion, the objections are dismissed
is denied, the account is confirmed, and
distribution will be approved in accordance with the Proposed Distributions to
Beneficiaries therein.
BY THE COURT,
_______________
Carrie E. Hyams, J.
DISTRIBUTION:
James D. Cameron, Esq.
1325 North Front Street
Harrisburg, PA 17102
Attorney for the Estate
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Christopher L. Keefer
Apt. 507
1450 Lincoln Road
Miami Beach, FL 33139
Objector and Beneficiary
Kathleen L. Gabler
231 Jessica Lakes Drive
Conway, SC 29526
Executrix and Beneficiary
Joseph L. Keefer, DMD
P.O. Box 848
Stanley, NC 28164
Beneficiary
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