Cover

Edward White's role

Please judge for yourself:

(1) Does Mr. White use the family as cover?

(2) Could any family protect itself if one family member in a fiduciary position accepts and carrys out Mr. White's instructions?

1992

1992.02.18   (Edward White to Anthony O'Connell, copy to Jean Nader)
"Re: Estate of Jean M. O'Connell,
Dear Mr. O'Connell,
In order to prepare your mother's 1991 income tax returns, I need the amount that the Harold O'Connell Trust paid her during 1991. In the event the payment was not made in 1991, I will need to file the amount which was due as "income with respect to a decedent" on the estate tax and fiduciary tax returns. The cutoff date for your computation will be September 15, 1991. After that date the trust technically terminated, and the income belongs to the beneficiaries of that trust. 
Jean and I are making progress on the estate. We have decided to leave the A. G. Edwards accounts in place since they are earning a better rate of return than a bank can give. 
I am trying to get to the bottom of the car problem with Sovran and should be able to get the title soon so that it can be transferred to you before the insurance expires.
Jean has informed me that you and your sisters have decided that it is best to try and list the Accotink property at its actual value as of the of death rather than a higher value based on its future value. Since you have worked so diligently on this problem in the past, could you give me the name of an appraiser who could do a valuation which will take into account all of the county inspired problems. It seems to me that the county value of $600,000.00 is too high based on the hurdles you have run into in trying to develop it.
Could you also send me the address of Lynch Properties?
Sincerely, Edward J. White"

1992.02.25 (Edward White to Anthony O'Connell, copy to Jean Nader)
"I have received your letter of February 24, 1992 in which you request that I reconsider my refusal to resign as co-executor of your mother's estate.
Once more I decline to take such action.
When your mother approached me about changing the co-executors of her will, we discussed the matter at length. She specifically desired to make the changes which are in effect now, and was quite firm in her decision. It would be clearly disloyal of me to dishonor her intentions.
If you are represented, I will be glad to discuss this matter with your counsel.
Sincerely, Edward J. White"

1992.02.27   (Edward White and Jean Nader to Nuveen Unit Transfer Dept) (No copy to another)
"We are the Co-Executors of the estate of Jean M. O'Connell who died on September 15, 1991.
You are requested to transfer the entirety of this account to (hand written- the estate of Jean M. O'Connell) A. G. Edwards & Sons, Inc, c/o Allison May, 524 King Street, Alexandria, Va. 22314. 
Enclosed is a W-9 form, a name affidavit and a current letter of appointment.
Sincerely, Edward J. White""""""""""""  Jean M. O'Connell Nader  Co-Executors, Estate of Jean M. O'Connell"
Title of new account: Edward J. White & Jean M. Nader co-executors of the estate of Jean M. O'Connell  118 S. Royal St. Alexandria, Va. 22314 ID # 25-637-7917" (Hand written)

1992.03.31 (Edward White (using Jean Nader to mail it) to Anthony O'Connell)
"Dear Tony
I hope you are having a good day-
Enclosed is
(1) the Van Title,
(2) a death certificate
(3) a court appointment and a
(4) receipt.
You need # 1, 2, 3 to have the van transferred to your name-
The receipt # 4, must be  returned to me or Ed White as soon as possible because it must be filed with our accounting to the court-"

Enclosure:
"Received of the Estate of Jean M. O'Connell, one 1988 Plymouth Station Wagon of a value of $8,000"

1992.04.04   (Edward White to Anthony O'Connell, copy to Jean Nader)
"I have received your letter of March 30, 1992.
The answers are: 
Question 1. As soon as the money is received, the tax liabilities evaluated and upon consultation with the Co-Executor.
Question 2. Paid. It is not my decision as to what it will cost you, though I have been informed that you know full well.
Question 3.  2 Y % of the receipts into the probate estate if approved by the Commissioner of Accounts.
I would call to your attention that on two separate occasions I drove to Sovran and spent a lengthy period of time on the question of the car loan. I did this in person since: I knew that you had the vehicle, that your sisters wanted you to have it, that the insurance and tags were due to expire soon and I did not want you to be inconvenienced. I could have done all of this by mail and it probably would have taken about three months, knowing the nature of the loan problem. I assumed I was doing you a favor.
Now I receive you letter asking that I "simply pay them the interest" I paid the interest and principal in one check on March 12, received the title on March 22 and mailed it to Mrs. Nader to sign over to you on March 23. Have you any suggestions as to how it could have gone faster?
The information of the commission was given to you previously by Mrs. Nader.
I do not know what your problem is, but in the future, please address all correspondence to Mrs. Nader.
I am trying to be patient with you, but I find that this estate is time consuming enough without having to deal with letters such as the last two that I have received.
Sincerely, Edward J. White"

1992.04.22   (Edward White to Jean Nader)
"Enclosed is an agreement which should satisfy Tony as to the car. It cannot be any clearer.
Also enclosed is a preliminary analysis of the estate tax, which should be close to being accurate. I do need to check with Jo Ann Barnes as to a technical question as to whether or not any of your father's trust comes into this. I do not think it does, but there have been many changes in the law since that trust was established. I will have to ask her to bill us for that advice and any other technical tax matters I am not comfortable with. I can do most of the rest of the tax work and save the estate some money.
The executors' commission shown on the analysis is not figured on the value of the realty; however it does not include the 5% commission on the receipts of the estate in addition to the inventory.
In order to file that return and the subsequent Fiduciary Income tax return we will need an accounting from Tony from the date of his last accounting to the date of death. If he does not want to prepare it, I will not agree to any preliminary disbursal to him at all, and will seek your approval to file suit against him to compel the accounting, plus damages to the estate for his delay. Since that trust terminated on your mother's death, his final accounting is due now and not in October.
There will be no further explanations or written entreaties to him as far as I am concerned. He has the duty and he will perform it under a court order if necessary. Of course he will furnish that receipt.
The preliminary analysis contains three alternatives on Accotink at the bottom for your consideration.
In the event that we do seek a reduction in the assessment Tony will be given written notice that his prompt cooperation is necessary and that if he fails to cooperate that he is aware of the adverse consequences to the estate and is responsible for them.
As far as further steps are concerned, we have a lot to do. No gift tax returns were filed for 1989 and 1991 which will have to be done. The results of those gifts are factored in under "Unified Credit used for gifts 9,784".
The paper trail in the court and IRS is as follows:
File Estate tax by June 15, 1992
File First Accounting (16 months after qualification but can be sooner)
Ask for posting of Debts and Demands against the estate.
File Fiduciary Income tax returns for period 9/15/91-9/15/92, due January 1, 1993.
File Motion for a Show Cause why distribution should not be made. Submit Show Cause Order.
Request Executor's exoneration letter from IRS and Virginia.
Obtain closing letter from IRS and Virginia as to estate tax returns.
File 1993 Fiduciary tax returns (Sept. 1992-distribution)
File for Order allowing distribution.
Distribute estate.
File Final Accounting.
Normally distribution is withheld until the Order of Distribution is entered. As I indicated the creditors have one year to press claims against the estate. No prudent executor will distribute before that period, the entry of the Order of Distribution and the receipt of the tax closing letters.
Sincerely, Edward J. White

Enclosure 1 of 2:
Unknown document. (I think it was 2 of 3 documents Edward White drafted for the vehicle and that Jean Nader asked me to sign when we meet at the garden dedication?)

Enclosure 2 of 2:

1992.05.01 ($) (3 of 3 documents Edward White drafted for the vehicle that Jean Nader sent me a copy of?)
"AGREEMENT CONFIRMING DISTRIBUTION OF VEHICLE
We, Jean M. Nader and Sheila O'Connell-Shevenell, hereby confirm that one 1988 Plymouth Van was distributed to our brother, Anthony M. O'Connell by the Estate of Jean M. O'Connell, and that we hereby confirm and agree to that distribution. We further confirm and agree that this distribution shall not be charged against Anthony M. O'Connell's share of the estate and that the remaining net proceeds of the estate after settlement of all debts and obligations shall be divided in three equal shares.
DATE: May 1, 1992
Jean M. Nader (seal)        Sheila O'Connell (seal

1992.05.04    (Edward White to Jean Nader)
"Enclosed is the form for appealing the tax assessment of the Accotink property. On page 2, it states that there is a June 1 deadline. I do not think we can make a claim of a lesser value on the estate tax return if we do not file an appeal with the county. To fail do appeal it would hurt our argument with the IRS.
The summary of the estate tax computation and the interplay of the gift tax is as follows: 1. In computing the estate tax, the gross estate (which includes anything which passes due to death whether in the probate estate or not) is figured, the debts subtracted and the "taxable estate" is ascertained. 
2. The tax is then computed on the taxable estate. From this figure is subtracted a "unified credit" of $192,800 (equivalent to a taxable estate of $600,000).
3. Lifetime gifts in excess of $10,000 to any one individual are taxable at the estate/gift tax rates. Each year the donor should have filed a gift tax return, though no Lax is due unless the entire $192,800 credit has been used in making the gifts.
4. Each gift over $10,000 uses a portion of the unified credit, thus reducing the amount of that credit available to apply to the estate tax.
In our case the lifetime gifts used up $9784.00 of the available credit. A list of the gifts is enclosed. Returns for 1989 and 1991 must be filed. As fiduciaries we must certify to the IRS that the return is true and correct. We have personal liability in that regard. If we have knowledge of a gift to Tony of $15,000, we must report it. Tony is going to have to answer that question before we can be satisfied. If he claims he did not receive the money, he will have to supply us with an affidavit to that effect.
As far as the management of an estate undergoing the probate process is concerned, the Executors are entitled to some latitude within the confines of their fiduciary duty. The decisions about the estate are theirs.
My personal operational mode in these matters is to keep the heirs fully supplied with the paperwork of the estate, and consult with them fully as to strategic and long range issues, such as the valuation of property in the Accotink situation. The day to day matters and the justification for tactical positions taken such as the contents of forms and accountings are the prerogative of the Executors and subject to the scrutiny and approval of the Commissioner of Accounts or the taxing authorities only. With regard to the filing of the income tax return, my file indicates that I received a fax copy of the K-1 from the Harold O'Connell Trust on April 9, 1992, only six days before the tax return was due.
Sincerely, Edward J. White"

Enclosure:
(See "Application for revision of real property assessment""" in pdf reference)

 

1992.05.14   (Edward White to Anthony O'Connell, copy to Jean Nader)
Enclosed is the Estate's check in the amount of $75,000.00 as a partial disbursement. Similar sums have been paid to Jean and Sheila. I have mailed an additional check to you in the amount of $230.14 to Jean to be signed. This represents interest at 4% (the bank rate on the estate account) from April 22, the day of the disbursements to Sheila and Jean, through May 20, 1992, approximately the day you should receive it from her.
Sincerely, Edward J. White"

1992.05.14   (Edward White to Anthony O'Connell, copy to Jean Nader)
'The enclosed letter of this date was written and about to be mailed when I received your letter to Jean of May 12 "Reference Accotink" etc.
In you previous letter you used the phrase "protect me from Mr. White". In this letter you state: "I would not touch this with
a ten foot pole for fear of Mr. White convincing you to sue me for something." I do get a little disturbed at this continuing tone.
I do not know how on earth I can convince you that I bear you no animosity and have absolutely no idea nor desire whatsoever of causing you any harm. 
As far as Accotink is concerned, as you have noted I am not a beneficiary and I am not involved in the trust which existed prior to your mother's death, and I have no personal interest at all in it.
I have put forward suggestions that might make the receipt of this property more profitable for the three of you. I have done that only out of a desire for the best financial interests of each of you. I do not get paid a cent extra for the time I have expended in this regard. Whatever decision the three of you make
is fine with me. I only brought you into this matter at all, having been aware of the superb efforts you have made in the past to make this property a worthwhile venture.
Sincerely, Edward J. White"

1992.05.19   (Edward White to Anthony O'Connell, c/o E.A. Prichard, copy to Jean Nader) aka "Blueprint"
"In your letter of May 6 to Jean you asked that I communicate with you with regard to the Harold O'Connell Trust.
I am trying to prepare the estate tax, and as usual in these cases, there are problems trying to understand the flow of debts and income.
I do have a few questions which are put forward simply so that the figures on the Trust's tax returns and accounting will agree with the estate's.
1. The K-1 filed by the Trust for 1991 showed income to your mother of $41,446.00. The Seventh Accounting appears to show a disbursement to her of $40,000.00 plus first half realty taxes paid by the trust for her and thus a disbursal to her of $1794.89. If these two disbursals are added the sum is $41,794.89. This leaves $348.89 which I cannot figure out. It could well be a disbursal of principal and not taxable.
2. The K-1 filed by the Trust showed a payment of $816.00 in interest to the estate. You sent a check in the amount of $1475.97 to the estate. What was the remaining $659.97? Do I have this confused with the tax debt/credit situation which ran from the Third Accounting?
3. On the Seventh Accounting "Income per 7th Account" is shown as $5181.71, but I cannot figure that one out either.
I am of the opinion that the estate owes the trust for the second half real estate taxes from September 15, 1991 through December 31, 1991 in the amount of $1052.35. This is shown on your accounting a disbursed to the heirs. Should this be paid back to the heirs or to the Trust?
I believe that the income received from the savings accounts from September 15 to the date the various banks made their next payment to the Trust (9/30 and 9/21) should be split on a per diem basis, since the Trust terminated on her death. This will be a small amount of course.
Are there any other debts which your Mother owed the Trust?
I realize that Jo Ann Barnes prepared this and if you authorize it I can ask her to help me out.
Please understand that I have no problem with the Accounting, I m just trying to match things up. In the long run, since the beneficiaries are the same, the matter is academic. Please send the bill for the appraisal whenever you receive it. Jean is filing the Fairfax form for re-assessment in her capacity as a co-owner in order to give us a better basis to get this assessment changed and to meet the county's deadline. It will state that the appraisal you have ordered will follow. I think this will be to all of your benefit in the long run.
Sincerely, Edward J. White"

1992.05.26   (Edward White to Anthony O'Connell)
"Enclosed is the interest check which I received from Jean today.
Sincerely, Edward J. White"

1992.06.11   (Edward White and Jean Nader to Virginia Department of Taxation)
"Enclosed is a copy of IRS Form 4768 with attachment and the Estate's check in the amount of $31,000.00. An extension of the filing date is requested."

Enclosure, in part:
"Form 4768 Extension of time to file
Estate of Jean M. O'Connell
Part II Extension of time to file
1. The decedent was apart owner of a tract of ground the value of which is to be determined by an appraisal in progress. The enclosed payment is based on the maximum value for the property and will be changed.
2. The estate does not at this date possess full data for certain gifts and debts of the estate and other needed information."

1992.06.11   (Edward White to Anthony O'Connell, copies to Jean Nader and E.A. Prichard)
'Thank you very much for your letter of June 9 and the appraisal.
I am helping Jean with the county matter and would appreciate your assistance since you certainly have much more expertise in the Accotink affair than anyone else. I agree that we must amplify the material previously sent to the county, and that the letter you enclosed is most pertinent. I had copies you sent me several years ago of the 1987 letters you wrote and received, but did not have the October letter.
Enclosed is a proposed addendum for the county which I wish you would look over, edit and add any comments that you think we should make. I am sure there are many factors that I have missed that you can add and welcome your input.
With regard to the income tax matter and the capital gain from the receipt of principal on the Lynch note in April 1991, I was following the 1990 return and simply did not pick up the fact that there was a principal payment in 1991. I will most certainly pay any interest and penalty which might accrue in this regard, and sincerely appreciate your calling it to my attention.
Again, I appreciate your help.
Sincerely, Edward J. White"

Enclosure:
"DRAFT
Omitted from the previously submitted appeal was a copy of a letter from the Secretary of Transportation, dated October 13, 1987 in reply to Mr. Anthony O'Connell's letter to her of September 14, 1987 (a copy of which was attached to the appeal).
Mrs. Watts' reply makes quite clear that the county map of Cinderbed Road is in error. The road begins at Newington Road and continues for only 1.0 miles, not 1.5 miles.
The O'Connell tract lies one half mile beyond the end of Cinderbed Road and therefore there is no legal access at all to this property. This is an extremely important factor in justifying a reassessment of the property
In addition, a full appraisal of the property by Thomas E. Reed has just been received setting a fair market value of $300,000.00 on the tract. This appraisal notes that one third of the property lies in a flood plain, that the soil conditions are only rated "fair" for residential development and that the terrain is steep and rugged in places.
Mr. Reed is of the opinion that the only potential of the property would be to combine it with the 245 acre Hunter Tract to the south; He notes that the development of that project is apparently on hold due to economic factors. Attached are extracts of the pertinent part of the report. The entire document is available and a full copy can be delivered to you upon request."

1992.06.30   (Edward White to Jean Nader)
"Enclosed are: Virginia and IRS amended 1991 tax returns to be signed and mailed, letters to the IRS and Virginia, checks for each, and gift tax returns for 1989 and 1991 to be to be signed and mailed.
I will pay any interest and penalty which accrues on the amended tax return. The amount reflects the tax on the $125,188.17 principal payment made on the Lynch note in the Spring of 1991.
I never heard from Tony after my letter asking his input on the real estate tax matter. I gather from his letter to Fairfax County that he is taking it over which is fine with me.
Sincerely, Edward J. White"

1992.06.30   (Edward White and innocent Jean Nader to the IRS)
"Enclosed is an amended return in this case. The amendment reflects the receipt of $99,337.00 of taxable income which was-due to a principal payment on a note.
This payment was received in the Spring of 1991. Mrs. O'Connell died in September 1991. The original returns were based upon her previous year's return when there was no such payment; At the time of filing the receipt of this capital gain had not been called to the attention of the Co-Executors.
It is requested that the interest and penalty in this case be waived.
Sincerely, Edward J. White    Jean M. Nader  Co-executors"

1992.06.30   (Edward White and Jean Nader to the Virginia Department of Taxation)
"Enclosed is an amended return in this case. The amendment reflects the receipt of $99,337.00 of taxable income which was-due to a principal payment on a note.
This payment was received in the Spring of 1991. Mrs. O'Connell died in September 1991. The original returns were based upon her previous year's return when there was no such payment; At the time of filing the receipt of this capital gain had not been called to the attention of the Co-Executors.
It is requested that the interest and penalty in this case be waived.
Sincerely, Edward J. White    Jean M. Nader  Co-executors"

1992.07.12   (Edward White to Rosemary Charles)
"In accordance with your letter of May 29, 1992, I am enclosing a check in the amount of $169.26 payable to National Fire Insurance Company of Hartford, a check for $20.00 to U. S. Trust, affidavits of loss signed by each Co-Executor, a certified Letter of Appointment dated July 2, 1992, an affidavit of domicile signed by each Co-Executor, my original letter of instructions with signature guaranteed, a stock power and an affidavit stating that Jean M. O'Connell Nader and Jean M. Nader are one and the same person.
Please transfer this account in accordance with the letter of instructions.
I note that the affidavit of loss indicates that this account has a value of $18,284. While I assume this is as of the date you prepared it, my research from the newspaper indicates that on September 14, 1991, the day before Mrs. O'Connell died, there was a bid price of 8.99 and an asked price of 9.44 for an average of 9.215. Accordingly I valued this at $6450.00. Please let me know if this is correct.
Sincerely, Edward J. White"
(The enclosures are in the pdf reference)

1992.07.16   (Edward White to Anthony O'Connell, copy to Jean Nader and E. A. Prichard)
"In order that I might file an accurate estate tax return, I need to know the following:
At any time prior to your mother's death did you receive in any one or more calendar years, gifts from her totalling more than $10,000.00?
If you did, please list the dates and amounts of each gift.
If you did not, let me know.
Sincerely, Edward J. White"

1992.07.20   (Edward White to Anthony O'Connell, copy to Jean Nader and E. A. Prichard)
"Thank you very much for sending a copy of the 1988 gift tax return. I could tell from the 1990 return that a gift had been made to someone, but I never had a copy of the 1988 return.
Your assistance has been most helpful.
As soon as we can arrive at a final figure for Accotink, we should be able to file the estate tax return.
Sincerely, Edward J. White

1992.09.03   (Edward White to Jean Nader)
"Enclosed are the federal and state estate tax returns to be signed at the bottom of the first page of each and mailed.
The Federal return (with the Reed appraisal) goes to IRS, Philadelphia, Pa. 19255.
The Virginia return goes to:
Virginia Department of Taxation
Processing Services Division
P. 0. BOX 6-L
Richmond, Va. 23282
Also enclosed are checks in the amount of $33,000.00 each.
Sincerely, Edward J. White"
(hand written by Edward White at the bottom:  P. S. Please send copies to Tony and Sheila)
(hand written by Jean Nader at the bottom: Here's a copy of the final estate filling -Love Jean)

Enclosure:
(See 5 page enclosure of figures in pdf reference. The enclosure doesn't seem to fit the letter; the enclosure may belong somewhere else)

1992.09.14   (Edward White to Jean Nader)
"Enclosed is the IRS reply to the amended income tax return which was filed to reflect the Lynch principal payment in 1991 which resulted in an additional $28,334.00 in federal tax.
They did not assess a penalty, but did assess interest in the amount of $526.55 for what I gather is the period from April 15 through July 7, 1992.
Since the estate would have had to pay the $28,334.00 in taxes in April, and as a result of the non payment, earned interest on the money, I have split the payment of the IRS assessment between me and the estate.
During the period of 83 days that the money was in the estate account it earned an average of 3.753% which equates to $241.81. My share is $284.74. The checks are enclosed. Please sign the estate check if you agree and mail the package to the IRS. I am sure we will hear from Virginia to a lesser degree.
Please send a copy of this letter to Tony.
Sincerely, Edward J. White"

1992.11.13   (Edward White to Anthony O'Connell, Jean Nader, and Sheila O'Connell)
"When I agreed yesterday to the disbursement of the A. G. Edwards accounts by the end of the year, I had not looked at the bank balance of the estate for some time. There is $64,216.83 in the estate account which includes the sum of $14,408.53 received today from the IRS for the estate tax overpayment.
To date the sum of $324,000.00 has been disbursed to the heirs, which has been done on the assumption that we have on hand enough money to pay the rest of the debts. Normally an estate is not disbursed until an Estate Tax Closing Letter has been received from the IRS and Virginia.
I cannot agree to a disbursement from the Edwards accounts until a closing letter is received. As you recall the Accotink property is assessed at $600,000.00 by the county. Based on the appraisal, we used one half of that figure (times the percentage interest owned by your mother). In the event the IRS does not agree and insists on the full valuation, the estate tax liability could increase by about $67,000.
Out of the bank account must come the executors' commission which will be about $45,000.00, a fee for the Fiduciary Income Tax return preparation and various filing fees of a small nature. There simply is not enough money left to cover the contingencies. A disbursal in these conditions would be a violation of the duty of the fiduciaries.
Since the IRS has issued the refund (with interest), I would assume a closing letter is not far behind.
Some questions have arisen as to your tax liabilities. The Estate paid an estate tax on the value of the property owned by your mother at her death. Since the tax is paid, what is distributed to you is tax free.
In addition there is a fiduciary income tax on the earnings of the estate while it is open. The First Accounting shows income of $56,928.52 from 9/15/91 through 9/15/92. Basically this is what will be taxed as estate income. Of this $659.97 can be ignored as it was repayment of a debt from the O'Connell Trust and not income, and at least $13,388.25 was tax free income. The fiduciary income tax is paid by the estate if it was not disbursed during the tax period. In your case it was disbursed, and you will receive a form K-1 showing how much should be added to your regular income. This is why it is called "pass through" income. This might be about $14,000.00 each not counting deductions which are due to the estate. Jo Ann Barnes is preparing this return for the estate at present.
The question of capital gains comes up often in estate situations. Any asset owned by a decedent at the time of death is given a "stepped up" basis to its value at the date of death. If the heirs then sell the asset the only taxable capital gain (or loss) is the change in value between the date of death and the date of sale. The Accotink property falls in that category, though the basis on the share formerly held in trust has a basis as of the date of your father's death. The Lynch note will not produce any capital gain since it was taxed in the estate as part of your mother's assets. It will produce an income tax effect on the fiduciary income tax return since $26,917.17 in interest was received by the estate. This is included in the $56,928.52 referred to above.
The remaining items left to do in the estate are the filing of a request for the publication of Debts and Demands against the estate, filing a second and final accounting, obtaining a court order for the distribution of the estate and filing a second fiduciary income tax return from the period 9/15/92 through the date of disbursement.
Sincerely, Edward J. White"

1992.11.16   (Edward White to Anthony O'Connell, Jean Nader, and Sheila O'Connell)
"Regretfully I have to amend my letter of Friday. There is no "stepped up basis" on the Lynch note according to the accountants who are preparing the fiduciary income tax return. This is subject to a credit for tax paid on part of it in the estate tax return, but it will result in an estimated $35,000 to $40,000.00 in tax to the estate due to the note payoff. This is one of the reasons why a further disbursement would not be vise.
In addition, Jo Ann Barnes commented to me today that the Accotink valuation could well result in a question by the IRS and she feels no disbursement should be made.
Some sale of the Edwards accounts will probably be needed.
Jo Ann also reminds me that each of you should check with your own tax adviser after receiving the K-1 forms as to payment of estimated income taxes.
Sincerely, Edward J. White"

1992.11.17   (Edward White to Anthony O'Connell, copy to Jean Nader)
"I received your letter of November 16, today. My letter of yesterday answers some of your questions. As I noted in that letter, unfortunately, you are correct on the capital gain
situation. The tax will be paid by the estate on its fiduciary return.
Jo Ann Barnes is working hard on the return, and we will get you the K-l data as soon as possible. The estate's tax year ended on August 31, 1992 and the distribution of the $33,000.00 in September will have some tax effect on each of you. That distribution will result in a deduction for the post 8/31/92 estate tax year and the money will be passed through to you. At this point I cannot tell how much of it is going to be income and how much a distribution of estate corpus. There has been very little income since 8/31, and I suspect that most of it will be corpus. I will ask Jo Ann to try and work this up as soon as possible so that you all can do some intelligent planning.
Sincerely, Edward J. White"

1992.12.11   (Edward White to Anthony O'Connell, Jean Nader, and Sheila O'Connell) (No copy to another)
"As a result of information gleaned at an estate law seminar yesterday, I think there may be a way of reducing the estate tax.
The law has long allowed percentage discount for "minority" interests in land which pass from a decedent. This means that if the decedent owned a partial interest (less than 50%) of a piece of property, that the IRS would allow a discount of its true value since minority interests are extremely difficult to sell.
A very recent case has upheld this discount even where two family trusts with the same trustees and same beneficiaries wound up owning the property. A 15% discount was allowed. In our case, prior to your mother's death, she owned a 53.9006% interest in Accotink and the Harold O'Connell Trust owned the rest.
I have discussed this idea with Jo Ann Barnes who feels that even though 53.9006% is not a minority interest, that we might, nevertheless, get the discount. She suggests amending the return, asking for 30% and settling for 15%.
The IRS will counter with several arguments. One, is that it is not a minority interest. She feels we might prevail since it is only just over 50%. Second, since the land is held as tenants in common, it could be partitioned into smaller facts (zoning problems notwithstanding) and either the trust or any of you could sell your interest if a buyer could be found. The IRS will also argue that aspect. The normal course, however, would be for some discount to be allowed.
The bottom line on this is shown on the enclosed tax computation. A fifteen percent discount would result in a tax savings to each of you of $3151.31.
The disadvantages are:
1. This will, in Jo Ann's opinion, absolutely trigger an audit and negotiation.
2. The final disbursement will be delayed.
3. The basis to each of you in the property will be reduced and will result in an increased capital gains tax later on when the property is sold.
As to the last item, Jo Ann pointed out that while there might be a higher tax in the future, you would have the use of the tax savings money now, and that the capital gains rate is 28% whereas the estate is in a 39% federal bracket. As to the first and second items, there may well be an audit anyway on the Accotink valuation question.
I will leave this decision to you, and would ask that Jean coordinate the response. I will be going out of town on December 19 and will be back on January 11. I do not see how it can be done before then.
As to other items - We heard from Virginia concerning the amended income tax return. There was a penalty of $106.00 which I paid. The fiduciary income tax will be $56,000.00 mainly due to the capital gain on the note payoff. The estate is charged with this. Since the estate and the heirs are in the same bracket, there is no difference whether it is paid by the estate or you. There may even be a savings on state taxes depending on rates.
Sincerely, Edward J. White"
(See the enclosure in the pdf reference)

1992.12.14   (Edward White to Jean Nader)
"Enclosed for signature and mailing on December 15 are the state and federal returns and checks. If you do not have time to make copies, let me know and I will send them.
The tax on estate income generated must be paid either by the beneficiaries, the estate or a combination of both. In this case the latter applies. The rate is 28% in all cases I am sorry for the rush on this but the returns only arrived in my office today.
Sincerely, Edward J. White"
(Editor's notes: Hand written by Jean Nader- I waited until now to mail copies so that they would not be rushed and/or lost in Christmas mailings
Hand written by Anthony O'Connell - Received 1/22/93 amo)"

1992.12.14   (Edward White and Jean Nader to Jesse Wilson)
"The undersigned hereby certifies that to the best of the fiduciaries' knowledge that there are no outstanding debts nor demands against this estate of any sort.
Sincerely, Edward J. White    Jean Nader M. Nader  Co-executors"

1992.12.14   (Edward White to Jean Nader)
"Enclosed is a complaint filed by your brother with the Virginia State Bar, which I have been directed to answer.
You are more or less involved in Complaint Number 3 which deals with the estate.
I am enclosing a draft of a letter for you which I would ask that you sign in the event you agree with it and are willing to be involved. If you do not wish to, I will understand fully with no change in my feelings to you at all. My counsel has suggested that I draft this for you. The letter is addressed to the counsel I have employed. He also is the owner of my office building. However, lest Mr. O'Connell think I have just grabbed a friend, Mr. Rosenfeld is one of the foremost ethics specialists in the state.
This matter will be contested in every aspect.
Sincerely, Edward J. White"

Enclosure: (Jean Nader to David Rosenfeld)
"I am the sister of Anthony M. O'Connell who filed the complaint in this case, and also the Co-Executor with Mr. White of the estate of my mother, Jean M. O'Connell. I have been directly involved with Mr. White in the administration of the estate. In my opinion he has satisfactorily performed his duties for all purposes and by any standards. Mr. White has prepared this letter at my request and accordingly it reflects my opinions and observations.
Sincerely, Jean M. Nader (Editor's note: My copy not signed by Jean Nader)"
(Editor's note: hand written by Jean Nader- Is this the letter you thought I signed-? Do you understand that I didn't sign this and was under no pressure to do so - Love Jean)

1992.12.16   (Edward White to E. A. Prichard, copy to Jean Nader)
"Enclosed is a copy of a letter I received today from your client, Anthony M. O'Connell.
The fiduciary tax return including the X-1's were sent by express mai1,to Mrs. Nader, the other Co-Executor yesterday (the same day I received them from the accountant). I asked her to distribute them to the heirs.
Your client seeks my "best estimate" of taxable income from the estate, and a schedule of events with his usual request for specificity.
Thus far your client has received $108,230.14 in discretionary, preliminary distributions. No further disbursements will be made until the Final Order of Distribution is entered.
The remainder of the information he seeks can more appropriately be produced to Mr. O'Connell either by you or his accountant, or is otherwise unavailable.
Sincerely, Edward J. White"

1993

1993.02.02   (Edward White to Jean Nader)
"At present the status of the estate is as follows:
Debts and Demands: A hearing following publication, for any creditors of the estate to come forward and press their claims was held on December 30, 1992 by the Commissioner of Accounts. No one appeared.
 First Accounting: is still awaiting approval. I spoke to the Commissioner's office on January 29, and they said they are just beginning to review accounts filed in October. The account must be reviewed and any questions answered. (I have never known of a Commissioner who did not have some questions.) The account is then approved or disapproved, and the Commissioner files his report with the court. No time prediction can be made here as this is soley in the hands of the Commissioner.
Estate Tax Closinq Letter or communication in lieu of a closing letter. No time prediction can be made here as this is soley in the hands of the IRS. In estate's of this size an audit of some or all of the return is not at all unusual.
Motion for an Order to Show Cause why the estate should not be distributed. Filed by the estate after the report of the accounting has been filed with the Court by the Commissioner.
Order to Show Cause why the estate should not be distributed. This is entered by the Court upon the request (and appearance) of the estate, following two weeks publication. Order of Distribution. Presented to the Court following the
Show Cause proceeding. The Show Cause - Order of Distribution statutory scheme is the protection for the executors.
Distribution in accordance with the Order.
Second (and Final) Accountinq. Filed after distribution
showing all transactions since the First Accounting.
Second Fiduciary Income Tax Return Filed after distribution for the period following the first return (9/1/92 - ?)
The unknown factors as far as time is concerned are: 1) the federal and state tax closing letters, 2) When the Commissioner approves the accounting, 3) When the Commissioner makes his report to the Court, 4) Delays in the Clerk's office. The fiduciary has no control whatsoever over any of these items
Enclosed are checks to be signed to the Commissioner and to Keller-Bruner for the tax preparation. The accountant's bill is reasonable considering the complexity of the return involving tax free income, preliminary distributions and capital gains.
As far as an income prediction for the Estate is concerned, I can make no intelligent prediction since I do not know how long it will remain open. I have been continuously burned in making gratuitous comments about the tax liability of the heirs, and counsel and other attorney friends have stated to me, that given the performance of Mr. O'Connell, that I should make no comment at all. I tried to be helpful, but that did not work. I can only say that had I not been adamant about re-valuing the Accotink property, Mr. O'Connell's initial approach would have cost this estate dearly. From the comments in his recent demands for "information", I can see that he is jumping to conclusions based on no knowledge at all. I will not reply directly to him on any future aspect of this estate. As a matter of fact I am precluded as an attorney from dealing with an adverse party who is represented by counsel. I have no intentions of having him dictate the duties of the fiduciaries. If his counsel wishes to discuss anything, I am certainly available.
The present assets of the estate are: 
(See this part in the pdf reference; this part is figures)
This totals $315,695.03, but is out of date since there have been additions since 12/31/92. These figures are taken from data at hand and do not represent any formal accounting by me. They are not furnished for any individual's use for personal tax purposes, and I disclaim any personal tax liability which might arise.
I am enclosing Edwards 12/31/92 statement which contains an entry for each asset's estimated annual yield. The amounts received from all of these funds will vary with market conditions. All of these Edwards assets are being reinvested, either in the specific funds or in Edwards Centennial Money Market Account. The estimates on Franklin, Kemper and ICA are much harder to figure. A complicating factor is that Nuveen, Kemper, Franklin and the Fairfax bond are tax free, though not all of them are Virginia tax free.
The following are the earnings from 9/1/92, the beginning date for the next fiduciary income tax return.
(See this part in the pdf reference; this part is figures)
It should be noted that some of these items are tax free.
Since the tax laws now require payment of estimated taxes after the first estate tax year, I will have to compute these later. They will be due in April, if the estate is still open then.
Finally, I would like, for the record some memorandum from you and Sheila concerning my earlier comments as to attempting a further reduction in the Accotink valuation.
Sincerely, Edward J. White"

Enclosure: (See this part in the pdf reference; this part is figures. This is the same enclosure that was with Edward White's letter of December 11, 1992, to the beneficiarie labeled; "O'Connell Status 12/11/92 "

1993.04.18   (Edward White to Jean Nader)
"Enclosed is a formal request for discharge of liability letter to be signed and mailed to the IRS.
Also enclosed is a copy of a less formal request that they get off the hands and issue the closing letter.
Finally there are copies of the latest financial statements that I have received.
Sincerely, Edward J. White"
(An enclosure to the above is the same as the letter below)

Enclosure:
1993.04.18  (enclosure to above) (Edward White and Jean Nader to IRS Memphis, copy to IRS Richmond)
Please regard this letter as a request by the undersigned Co- Executors of the captioned estate for determination of tax due on this estate and as a request for discharge from personal liability therefor under IRS Code Section 2204. The Estate Tax return was filed in September 1992.
Also, please regard this letter as a request by the Co- Executors to be released from personal liability for any and all Federal income and gift taxes due by the deceased. This request for discharge of personal liability of the Co-Executors for the decedent's Federal income and gift taxes is made pursuant to IRS Code Section 6905.
I would appreciate you or your delegate receipting and returning the enclosed copy of this letter to signify the date on which it was received by you.
Sincerely, Edward J. White   Jean M. Nader Co-executors"

1993.04.26   (Edward White to Jean Nader) (No copy to another)
"Enclosed are the old Perpetual papers you sent me which I do not need any more.
Also enclosed are the 1991 and 1992 statements of interest paid by them. I called Crestar and they said the account was closed in January. I had a note stating that it was closed in January 1991, but it must have been 1992. The $63.17 in earnings would have been for that period of time in 1992. Since this was a joint account, the income was yours. Since you sent me that statement, I assumed you had picked it up for your return.
The 1991 interest was reported under your mother's final return.
Allison's letter is also in this package.
Sincerely, Edward J. White"

1993.06.21 (Amendment to estate tax return, IRS Form 706)
" ESTATE OF JEAN M, O'CONNELL
ADDENDUM TO AMENDED RETURN
The amendment to this return is due to the discovery of a jointly owned certificate of deposit, held by the decedent and Jean M. Nader.
The amended return shows this as Item 2 on Part 2 of Schedule E. The estate's check in the amount of $3629.09 for the additional tax is enclosed.
The certificate was held by Perpetual Savings Bank of the District of Columbia and Northern Virginia. That institution was
declared insolvent and was taken over by the RTC. The accounts of Perpetual were transferred to Crestar Bank on January 10, 1972. Enclosed is a copy of a letter from Crestar Bank outlining the discovery of this account and its subsequent payment to the Co-holder, Jean M. Nader in the late Spring of 1993.
On March 16, 1992, within the nine months period for filing the 706 return, the undersigned went to Crestar to check if there were any outstanding accounts in the name of the decedent. At that time Crestar could find no such accounts, but stated that the Perpetual accounts received by Crestar, were in very poor condition, and that much confusion existed concerning Perpetual's paperwork.
The decedent died on September 15, 1991, Crestar sent the payoff check to the decedent on January 24, 1992 apparently to the wrong address, as she had moved into a nursing home prior to her death.
In view of the fact that efforts had been made to ascertain the existence of all assets of the estate, and the fact that the
Co-Executors had no knowledge of this account, it is requested that penalties and interest be waived in this case.
Edward J. White
Co-Executor"

1993.07.07   (Edward White and Jean Nader to E. A. Prichard)
"Since you represent Mr. Anthony O'Connell, who has once more indicated his displeasure with the administration of this estate, we feel it is best to communicate with you before any precipitous action is taken.
The estate remains undistributed at this time for several reasons. First, no closing letter has been received from the IRS. Second, an amendment to the estate tax returns was filed at the end of June reflecting the existence of a CD which had not been discovered until recently (see IRS correspondence attached).
The first accounting, which was filed in October, 1992 (approximately three months before it was due) was approved on March 20, 1993. The delay apparently being inherent in the Commissioner's office. Debts and Demands were requested on November 13, 1992 and final action was taken by the Commissioner on them on December 30, 1992. A request for discharge of liability letter was sent to the IRS on April 18, 1993. On the same date an informal request as to the cause of the delay was sent to the IRS.
The Philadelphia office of the IRS has spoken to Mr. White on several occasions and is "checking" on the status of things.
As is true in any estate at this point, the following needs to be done:
1. Receive closing letters for the original and amended returns.
2. File a Motion to Show Cause for distribution.
3. Have an Order to Show Cause entered after due publication.
4. Present the Order of Distribution.
5. File the fiduciary income tax returns for the period ending August 31, 1993.
6. Distribute the estate.
7. File the Second and Final Accounting. (Assuming that the tax matter is cleared so that a Third accounting is not needed.)
As was stated in Mr. White's letter to you of December 16, 1992, no distribution will be made until a final order is entered. If this is not the usual and customary procedure in Virginia, we would appreciate being enlightened.
The bulk of the estate is held in A. G. Edwards and is invested in various accounts, copies of the income from which are attached. The only major financial transaction of the estate which has occurred was in February, 1993 when Signet stock was sold at a gain of more than twice its value.  Any claim that the Estate is losing money is spurious.
Mr. O'Connell recently has requested to know how much was charged for the preparation of the amended return. The answer is zero, since Mr. White prepared it as well as the original returns, even though that task is often given to accountants.
Mr. O'Connell's serious accusations against Mr. White, which he lodged with the Virginia State Bar were categorized by the Bar as having "no basis in fact or in law".
Mr. O'Connell's latest request to replace one of the Co-Executors has been denied.
The filing of a law suit is the prerogative of any person, however in this case, the estate will obviously hire counsel to defend itself (which will be a cost of administration) and will assert all possible defenses including m. Code Ann. Section 8.01- 271.1.
We would request that Mr. O'Connell be counseled as to these matters.
Sincerely, Edward J. White Jean M. Nader"

1993.07.14   (Edward White to Jean Nader)
"Enclosed for your records is the communication I received from Richmond. I spoke to them today and it applies only to income tax returns of your mother.
This is the standard discharge of executors' liability for those taxes.
In light of the fact that we had to amend the estate tax return, the audit will be blessing as far as speed is concerned. Once it is in the hands of an auditor and if we can reach some agreement, the auditor can close it out forthwith.
Sincerely, Edward J. White

Enclosure: 1993.7.7 (IRS Richmond to Edward White)
"We received your request for prompt assessment under section 6501(d) of the Internal Revenue Code. We are pleased to tell you the returns are accepted as filed, and you do not need to take further action.
If you have any questions, please contact the person whose name and telephone number are shorn above.
Sincerely yours, District Director
(Editor's note: Handwritten comments:
PC 7/14 This refers to income tax)
7/12 Return selected for audit by Richard Wirzberger)
Rec'd 7/8/93)

1993.07.28   (Edward White to Jesse Wilson)
"(The following words were transcribed by me from the original letter for public view at the Commissioner of Accounts Office. It is transcribed because the public is not allowed to make copies of correspondence but is allowed tro take notes. I mention this because I may have made some errors in rereading my own handwriting, but there is no willful intent to misrepresent.
Anthony O'Connell 9/10/93)"
"A Mr. Anthony O'Connell wrote you on July 26, 1993 requesting that no expenses be allowed me for defending myself against an ethics complaint which he filed dealing with events as far back as 1985 when I represented his mother.
Since I am somewhat sensitive to the fact that this was the only such complaint filed against me in 26 years of practice, and the fact that we have known each other professionally and socially for a long time, I am constrained to point out that the complaint was dismissed without a hearing. Bar Counsel noted in his three page letter to Mr. O'Connell that "I see no basis in fact or law to conclude that Mr. White has engaged in any misconduct . . . . . " 
As far as the estate is concerned, I wrote Mr. O'Connell long ago  and explained that the co-executor's commission is 2 Y % of the receipts of the estate subject to approval by the Commissioner. I have never entertained the idea of submitting any personal expenses for estate matters. There are other ways to deal with that problem. Rest assurred that my time in this case is fully documented. With best reguards, I am sincerely.
Edward J. White (seal)"
Note: Anthony O'Connell went to the Commissioner's office about twelve to fifteen (12 to 15) times to tring to see the accountings for the estate of Jean O'Connell before they were approved. At the top of this document Anthony O'Connell describes what Jesse Wilson told him in person on 1993.9.10  

1993.08.02   (Edward White to E. A. Prichard, copy to Jean Nader)
"Notwithstanding Mr. O'Connell's direction that I not communicate with you, the Canons and Legal Ethics Opinions are explicit in this regard. I do hope this does not burden Mr. O'Connell, but I have no other choice.
I can happily report that we have received a closing letter from the IRS for the original estate tax return and the discharge of liability form. Of course a closing letter for the amended return must also be received, but I was able to communicate directly with the IRS office by telephone and ask that they expedite the matter. Of course they had lost the amended return and requested a copy, but at least received the check. I am sure we will owe some interest on that return which is only logical since the estate earned interest on it. Once that letter is received, I will move this matter as fast as possible.
Mr. O'Connell's letter of July 30, 1993, goes a long way towards relieving my apprehensions of future acrimony in the waning days of the administration of this estate, and it was sincerely appreciated.
Please be assured that nobody wants this estate closed more than I do. If for no other reason, I would like to be paid. I do not make any charges to estates until they are closed and have not received a penny of commission or expenses from this estate.
Sincerely, Edward J. White"

1993.09.08   (Edward White to Jean Nader)
"HAPPY DAYS! Enclosed is the IRS estate tax closing letter which includes the amendment. Also enclosed for signature and return is a motion and order for Show Cause. The earliest date we can get is October 29th.
As soon as all the bank and account statements come in, I will send the data to Jo Ann to prepare the second fiduciary income tax return for the period which ended on August 31. As far as I can see the expenses are more than the taxable income and should result in deductions to the heirs.
Once the Show Cause Order is entered we can proceed with submitting a Final Order of Distribution and a Final Accounting.
Sincerely, Edward J. White"

1993.09.14   (Edward White to E. A. Prichard, copy to Jean Nader)
"I have received the enclosed letter from your client. Needless to say I will not reply to same.
As we both know, he is not the fiduciary, and I do not have to submit documents to him for prior review. His comments regarding debts and demands and wanting to be a part of the Show Cause process indicate that he would profit from advice from someone.
Please advise if you have any questions
Sincerely, Edward J. White"

1993.09.14   (Edward White to E. A. Prichard, copy to Jean Nader)
"I have received the enclosed letter from your client. 
He is not the fiduciary, and I do not have to submit documents to him for prior review.  His comments regarding debts and demands and wanting to be a part of the Show Cause process indicate that he would profit from advice from someone. Most of his problems throughout this affair have been from jumping to conclusions based on little or no legal knowledge.
Now that a closing letter has been received, I am moving as fast as possible to get this estate settled. I am frankly sick and tired of your client's actions.
Since you do not see fit to communicate with me despite numerous offers on my part I will admit to being more than frustrated.
Sincerely, Edward J. White"

1993.09.21   (Edward White to Clerk, Circuit Court)
Re: Show cause order
Estate of Jean M. O'Connell
"Enclosed is a Motion and Order for Show Cause Against Distribution and my check in the amount of $10.00. 
Please send me a copy of the Order when it is signed
Sincerely, Edward J. White"

Enclosure:1993.09.22[Filed]   (Edward White and Jean Nader to Circuit Court) (Enclosure to above)
"MOTION FOR ENTRY OF SHOW CAUSE AGAINST DISTRIBUTION ORDER
COME NOW Edward J. White and Jean M. Nader, Co-Executors, and move the Court for the entry of the attached Show Cause Against Distribution Order.
Edward J. White Co-executor    Jean M. Nader  Co-Executor"
Edward J. White, Esquire
118 South Royal Street
Alexandria, Virginia 22314
836-5444
Va. State Bar #6027

1993.10.27   (Edward White to Jesse Wilson)
"Re Mr. Anthony 0'Connell1s latest to you of October 25, 1993. He is represented (or advised by) Ed Prichard, with whom I have been in contact.
Neither he nor I have found any problems.
Sincerely, Edward J. White"

1993.11.05   (Edward White to E. A. Prichard)
"On October 29, 1993, Judge Bach entered the Order of Distribution, a copy of which is enclosed.
I am also enclosing the full financial history of the estate including receipts and disbursements from which the final accounting will be prepared, as well as the statements from A. G. Edwards and the mutual funds which will give the approximate value of the assets on hand.
Mr. O'Connell had expressed the desire to be paid in cash, but now has stated to Mrs. Nader that he desires to have the stocks and funds distributed to him. His sisters also desire an in kind distribution. As long as all three want the same thing, I have no problem with in kind or cash distribution.
The commission requested will be 5% of the assets and income received by the estate. Items upon which no commission is due are noted in the Receipts listing. Mrs. Nader has stated that she does not want a commission. Since we took a deduction for the full 5% commission on the 706 and saved money thereby, Mrs. Nader is going to split her share three ways less the income tax which she will pay on it.
The second fiduciary return will be ready next week and copies will be distributed as soon as I receive it.
I wish I could end this letter at this point, but there are some other matters which I did not think would arise after Mr. O'Connell's civil tone in his letter of June 30 and my reply.
Enclosed is a copy of Mr. O'Connell's letter to the Commissioner of October 25, 1993. (Earlier he had written the Commissioner requesting that I be denied reimbursement from the estate for expenses in defending myself from his charge to the Bar. I wrote Jesse Wilson that I never entertained seeking such payment. ) On October 27, 1993, I wrote Jesse and told him that you were representing Mr. O'Connell or at least advising him.
Next, I was informed by Mrs. Nader last week that Mr. O'Connell has demanded that we be bonded. The will flatly states otherwise and to do so would be in violation of our office.
I will admit that I am furious about this continual petty harassment. From inception of this estate including the time that his sisters gave him the vehicle and I merely asked for a receipt so that a proper accounting might be filed, Mr. O'Connell has tried one stunt after another to disrupt the flow of administration, notwithstanding my repeated attempts to calm him down.
I am including Mr. O'Connell's complaint to the Virginia State Bar and the Bar's reply. I have omitted the 44 pages of enclosures he filed. His outright malicious lies about me (Page 7: "to deliberately mislead a seventy-nine year old woman", "abuse of the fiduciary trust" and "license to steal") in his complaint to the Bar are unforgivable and most decidedly actionable. In this regard please inform him that I would accept a full written apology for these remarks and let the matter drop even though no one has ever made such a statement about me.
I am fully aware of the root cause of all of this; however, it is not my fault that Miss Jo Ann Barnes refused to serve as a Co- Executor with Mr. O'Connell or that his mother came to me and directed his removal from that clause of the will.
I would fervently pray that he be counselled insofar as possible to let this estate be wound up in a normal fashion. He does not have to like me; he needs only to get off my back.
I assume that if he does not let matters drop, the next step will be to try and deny all or part of the commission due. I have spent well over 110 hours in this case without any payment of any sort and will most certainly expect to be paid the customary commission (2 1/2%) which I have explained to Mr. O'Connell in the past, provided it is approved by the Commissioner.
Sincerely, Edward J. White"

1993.11.08   (Edward White to E. A. Prichard, copy to Jean Nader)
"I have just received Mr. O'Connell's letter of November 6. It certainly is not the first time he has had to apologize. Fortunately I did not get his letter of November 3, though Mrs. Nader told me about it with the usual result upon my disposition, but then I assume that is his intent.
I have never had any intention of making any distribution involving the stock and mutual funds without his input. Obviously the estate has the power to sell, and we did sell the Signet stock on the advice of the broker. (Henry Thomas has always advised selling all stock as a matter of fact. ) The stock is not Mr. O'Connell's; it is registered in the name of the estate. It will not be available for picking and choosing.
As soon as I can prepare letters from the Co-Executor's to the various funds we will transfer the accounts to the beneficiary's names. I will send you a W-9 which will have to be signed by Mr. O'Connell for each account. Since the estate must have cash, I plan to sell the Washington Gas Light Co. stock and the Nuveen Fund on the advice of Mrs. Allison May at A. 0. Edwards. If you think other funds instead should be sold, let me know.
I am enclosing copies of all the accounts' activities since the date of death. The 1993 pages for the funds were sent in my last letter. It will not be necessary for Mr. White to "allow" Mrs. May to do this act. The only charge I can see other than the transfer fees, is the $197.05 commission on the sale of the Signet stock, which netted a gain to the estate of $5544.95 (a 128% gain in 15 months). Of course some of these transactions were filed in the first accounting to which Mr. O'Connell voiced no objections. The rest will be reflected in the second and final accounting.
As to promulgation of information is concerned, I have written numerous letters to Mrs. Nader in the course of administration.  She has informed me that to the best of her knowledge, she has sent each of them to Mr. O'Connell. Maybe he should share fact that with his distribution list.
Please forgive the fact that I am obviously taking out a great degree of umbrage on you. Prom day one I have been on the receiving end of snide innuendo reflecting upon my honesty and ability. Even though I realize fully that most of it is based upon little or no knowledge and much jumping to conclusions, it finally has an effect. Frankly, when I heard that you were becoming involved in this, I was delighted amd remain so.
Sincerely, Edward J. White"

1993.11.11   (Edward White and Jean Nader to Allison May)
"This is to confirm our instructions of November 11, 1993, to sell the Nuveen Fund, the Washington Gas Light Co. stock and $5000.00 of the Fairfax County bond.
The residue of the bond should be divided into three (3) equal shares and one of these shares transferred to A. G. Edwards Account No. ________ one in the name of:
Jean M. Nader
350 Fourth Ave.
New Kensington, Pa. 15068
SSN 225 509 052
The second share should be transferred to A. G. Edwards Account No. _______ in the name of:
Mrs. Sheila O'Connell-Shevenell
44 Carlton St.
Portland, Maine 04102
SSN 224 547 273
The remaining share should be distributed to:
Mr. Anthony M. O'Connell
6541 Franconia Rd.
Springfield, Va. 22150
SSN 225 527 637
Sincerely, Edward J. White Co-Executor  Jean M O'Connell Nader  Co-Executor"

1993.11.11 (Edward White to E. A. Prichard, copy to Jean Nader)
"I have express mailed letters for Mrs. Nader to sign which will be returned to the broker and forwarded to Franklin Fund, Kemper Fund and Investment Company of America directing that these mutual funds be divided in three and the accounts be transferred to each of the beneficiaries. Likewise a letter is being sent to A. G. Edwards directing that the Fairfax County bond be divided into three units and that Mr. O'Connell's portion thereof be distributed to him by Edwards.
The Nuveen Fund, Washington Gas Light stock and $5000 of the Fairfax bond are being sold to pay expenses. At least that much of the bond would have to be sold anyway to make it divisible by three in $5000 lots.
This should provide about $50,000.00 cash in the estate. The final distribution will not be much after paying the commission tax preparation fees and filing fees. This distribution will be made once they are ascertained. I see no way that this will be done before the third week in December. I am going in the hospital on November 19 for back surgery and will be out of my office for at least three weeks. I will have my calls routed to my home and will receive my mail.
I am enclosing a calculation of the executor's commission. It is based on 5% of the inventory receipts and income plus the appreciation of assets while being administered by the Co-Executors (less the items marked "no comm") and totals $47,119.74. I have cut off the computation as of the end of October so that the amount will remain the same. As I indicated earlier, Mrs. Nader will give two thirds of her half, less taxes on it, to the other two heirs. The notation "EXEC TAKEN" refers to the commission taken as a deduction on the estate tax return. The excess will be a deduction on the final fiduciary return and will benefit the heirs.
Normally the heirs give their assent to the paying of the commission and this is filed with the final accounting. If Mr. O'Connell wishes to do so, it would be appreciated. He should understand that it is not required, and that he holds no veto power.
Sincerely, Edward J. White"

1993.11.11   (Edward White and Jean Nader to American Funds Service Company)
"This estate is being distributed and closed. You are hereby directed to divide this account into three (3) equal shares and transfer it and re-register the shares to the following persons:
Jean M. Nader
350 Fourth Ave.
New Kensington, Pa. 15068
SSN 225 509 052
Mr. Anthony M. O'Connell
6541 Franconia Rd.
Springfield, Va. 22150
SSN 225 527 637
Mrs. Sheila O'Connell-Shevenell
44 Carlton St.
Portland, Maine 04102
SSN 224 547 273
Please continue to list as broker of record, Allison M. May, broker number 071027 at A. G. Edwards & Sons, Inc.; 524 King Street, Alexandria, Va. 22314.
Sincerely, Edward J. White Co-Executor    Jean M O'Connell Nader  Co-Executor"

1993.11.11   (Edward White and Jean Nader to Franklin Virginia)
"This estate is being distributed and closed. You are hereby directed to divide this account into three ( 3 ) equal shares and transfer it and re-register the shares to the following persons:
Jean M. Nader
350 Fourth Ave.
New Kensington, Pa. 15068
SSN 225 509 052
Mr. Anthony M. O'Connell
6541 Franconia Rd.
Springfield, Va. 22150
SSN 225 527 637
Mrs. Sheila O'Connell-Shevenell
44 Carlton St.
Portland, Maine 04102
SSN 224 547 273
Please continue to list as broker of record, Allison M. May, broker number 071027 at A. G. Edwards & Sons, Inc.; 524 King Street, Alexandria, Va. 22314.
Sincerely, Edward J. White Co-Executor    Jean M O'Connell Nader  Co-Executor"

1993.11.12   (Edward White to Judge Bach, copies to Jean Nader and E. A. Prichard)
"Today I received a copy of a letter to you from one Anthony M. O'Connell.
Due to a personal vendetta with me, Mr. O'Connell, obviously without the sanction of his counsel, has decided to voice any conceivable complaint possible about the administration of his mother's estate by his sister and myself. All of his efforts have been rebuffed.
Mr. O'Connell long ago was offered and in-kind distribution and rejected it. When he changed his mind, he was told that an in-kind distribution would be made. He had been told that prior to his letter to you. The distribution is in progress in the form in which he desires (barring a further change of mind). The status of the brokerage accounts has been mailed to his counsel and were at all times available had he requested them. His letter is of course contradictory in that it asks first for 1/3 of each stock and then requests the privilege of picking and choosing stocks of his choice.
The Show Cause and Order of Distribution procedure is a pro forma matter for the benefits of creditors and Mr. O'Connell is not entitled to notice unless he is a creditor. The form of the distribution is not his prerogative to dictate (though here he knew it would be that which he desired). If Mr. O'Connell really wishes to delay the distribution for about seven weeks while I recover from surgery to be performed next week, I would agree. I do have the distinct feeling that the other heirs might not be happy with that action on his part.
Sincerely, Edward J. White"

1994

1994.01._ (Edward White to Jesse Wilson, copies to Jean Nader, Sheila O'Connell and "Edgar A. Prichard, Esq. Counsel for Anthony M. O'Connell")
"I hereby request that compensation to me as Co-Executor in the amount of $23,580.89 (2 1/2% of the adjusted gross receipts of the estate $943,235.84) be approved. A calculation sheet is attached.
Duties of the Co-Executor since October 1991, have consisted of meeting with heirs, consulting with the broker handling certain of the estate assets as to investments and making decisions on asset management and sale, personally closing out the decedents bank accounts, resolving the matter of an unpaid bank loan to free the title to a vehicle, assisting in a successful appeal of the county assessment of real estate, managing the estate bank account, personal research as to asset value, preparation of all necessary administration documents, preparing decedent's federal and state income tax returns, preparing several years gift tax returns for decedent, preparing state and federal estate tax returns and amendments, personally contacting IRS to obtain closing letters, preparing financial data for the accountant to file three federal and state fiduciary income tax returns, responding to numerous letters of one of the heirs, closing and transferring a brokerage account and court appearance and pleadings for the Order of Distribution.
The time is estimated to be about 125 hours which is probably conservative. Included is at least 4.75 hours which were spent in preparing an answer to a complaint filed with the Virginia State Bar by Anthony M. O'Connell which complaint was dismissed without a hearing.
Mrs. Nader's (the other Co-Executor) request for commission has been approved by the other heirs.
Sincerely, Edward J. White"

1994.01.19   (Edward White to E. A. Prichard, copy to Jean Nader)
"Enclosed is a copy of the final accounting and a receipt for Mr. O'Connell's signature acknowledging the disbursement of the three funds and the Fairfax County bonds. Accompanying it is a letter to me from Mrs. May which established the value on the date of disbursement.
The final fiduciary tax return is being sent to the accountant to be prepared. This will be a 1994 tax event as I understand it.
Mrs. Nader will send the final disbursement check directly to Mr. O'Connell as soon as she signs it. She will also request that he sign a statement agreeing to the payment of her commission. It is my understanding that she will give Sheila and Mr. O'Connell 1/3 of that commission after the deduction of income taxes payable by her on it.
I am not asking that Mr. O'Connell approve the accounting since I do not want it delayed. If he wants to quarrel about it, he can do so with the commissioner. I am enclosing the letter which will be sent to the commissioner concerning the .commission.
If you have any questions or comments please contact me.
Sincerely, Edward J. White"

1994.04.13   (Edward White to Jesse Wilson, copies to Jean Nader, Sheila O'Connell and "Edgar A. Prichard, Esq. Counsel for Anthony M. O'Connell")
Re: Estate of Jean M. O'Connell
Fiduciary #49160
"Enclosed is the Second and Final Accounting in this estate with vouchers, financial account statments, closing letters and the affidavit as to tax payments.
I hereby request that compensation to me as Co-Executor in the amount of $23,580.89 (2 1/2% of the adjusted gross receipts of the estate $943,235.84) be approved. A calculation sheet is attached.
Duties of the Co-Executor since' October 1991, have consisted of meeting with heirs, consulting with the broker handling certain of the estate assets as to investments and making decisions on asset management and sale, personally closing out the decedents bank accounts, resolving the matter of an unpaid bank loan to free the title to a vehicle, assisting in a successful appeal of the county assessment of real estate, managing the estate bank account, personal research as to asset value, preparation of all necessary administration documents, preparing decedent's federal and state income tax returns, preparing several years gift tax returns for decedent, preparing state and federal estate tax returns and amendments, personally contacting IRS to obtain closing letters, preparing financial data for the accountant to file three federal and state fiduciary income tax returns, responding to numerous letters of one of the heirs, closing and transferring a brokerage account and court appearance and pleadings for the Order of Distribution.
The time is estimated to be about 127 hours which is probably conservative. A time sheet is enclosed. Included is at least 4.75 hours which were spent in preparing an answer to a complaint filed with the Virginia State Bar by Anthony M. O'Connell which complaint was dismissed without a hearing. 
Any questions concerning Mrs. Nader's (the other Co-Executor) commission should be addressed the other heirs. Mrs. Nader conducted all liason with the family members which was demanding and invaluable.
Sincerely, Edward J. White"

Enclosure: (See the two enclosures of figures in the pdf reference)

 

1994.08.09   (Edward White (thru Jean Nader) to Anthony O'Connell)
"Enclosed is a letter and a form from the Virginia Department of Taxation which was mailed to me as Co-Executor. It deals with the settlement of the longstanding Federal retirees' suit against Virginia.
As I have highlighted on the third page, if the estate is closed, the heirs should sign the form and request the necessary affidavit. Jo Ann Barnes could easily furnish you or Tony with the figures from the back tax returns which she prepared.
At this point no one knows what the amount of the settlement refund will be.
Sincerely, Edward J. White""
(Handwritten on bottom by Jean Nader to Anthony O'Connell- Would you like to handle this-? Enclosed are copies of the papers- I have the original forms-   ___ Yes, I will handle the settlement.  ___ No, I will not handle the settlement-)
Love Jean

1994.10.24   (Edward White to Jean Nader)
"Enclosed is a letter which I requested from the cemetery in order that we may put a value on the lots. From what she says, I think a value of $1000.00 per lot would be reasonable.
If one or more of you wish to buy the lots from the estate, it can be done. In that eventuality, the estate will require the assent of each of the heirs, in writing, to the sale. As I said to you, I had no idea of the existence of the lots. I will meed a statement from you as to your knowledge, so that we can argue that no penalty should be assessed. The IRS is usually lenient in these matters when good cause is shown. They will assess interest on the tax due as a result of these assets from the due date of the return.
My preliminary estimate of the estate tax increase based on the $2000.00 is $780.00 without interest.
Sincerely, Edward J. White"

Enclosure:
1994.10.20 (Cemetery to Edward White)
"In keeping with our telephone conversation regarding the burial  property owned by Jean Miner O'Connell, deceased, this property is identified  as Section One, Block Peace, Lot 10A, Sites 1 , 2 , 3 , and 4.  Sites 1 and 2 have been used leaving sites 3 and 4 unused.
The current cost per site in this garden (Section One, Peace) is $1,400.00. When we sell a site pre-need, we give a 10% discount, which brings the price down to $1,260.00. When someone needs to sell his/her sites, I usually recommend pricing them enough below what they could purchase for from the Cemetery so that it would be attractive to a buyer. Generally the purchaser would need to pay cash for sites purchased from an individual, while we offer a monthly payment plan with interest as well as a 90-day, no-interest plan. With this in mind, I feel a good price will bring a buyer more readily. 
Also, t o confirm what I told you over the telephone, the Cemetery does not buy back sites. 
I am enclosing a transfer form so that you will have the same form on hand that I sent to Jean Nader.  Please give me a call if I can be of assistance. 
Sincerely, Betty Olson   Family Services Counselor"

1994.10.25   (Edward White to E. A. Prichard, copies to Jean Nader and Sheila O'Connell)
"Enclosed is a copy of your client's most recent effort.
According to the pamphlet sent out by the Virginia Department of Taxation if an estate is closed, the heirs are the proper parties to file for the refund. While an estate in Virginia technically is never closed, for most purposes, including this one, once the final accounting has been approved, the estate is considered closed. That was the status of things at the time your client was asked to sign the form.
However, subsequent to that event, your client informed Mrs. Nader and myself of the existence two cemetery lots of which I had no previous knowledge. This will require formal re-opening the estate. Accordingly, Mrs. Nader and I will sign and submit the refund request form.
Sincerely, Edward J. White"

1994.10.27   (Edward White to E. A. Prichard, copy to Jean Nader)
"I have, this day, signed the Virginia Department of Taxation form requesting a refund of Mrs. O'Connell ' s taxes. Joanne Barnes of Keller Bruner & Co. is having the form express mailed today to Mrs. Nader for her signature.
The amount of tax paid by Mrs. O'Connell during the refund period was somewhat in excess of $5000.00. The state proposes a five year payout in some yet to be determined amount.
As Miss Barnes pointed out, since the request was made by the estate instead of the heirs, the payment will be to the estate. This will result in taxable income to the estate if the annual payments are more than the $100.00 deduction given estates. This will entail the annual filing of 1041 and 770 returns for the five year payout period. Naturally, there will be tax preparation fees involved. Preparation fees for these returns are always higher than for personal income tax forms. Similarly there will be annual accountings to be filed with the Commissioner since there will be activity in the estate. Someone will have to do this and there will be added expenses.
I can only assume that these consequences were envisioned when your client refused to sign the form as an heir. (At that time the estate was in a closed state. The issue of the cemetery lots did not surface until after that date.)
In researching something else today, 1 came across Judge Lamb's comment in Virginia Probate Practice as to court orders discharging executors, which I pass along.
Sincerely, Edward J. White"

Enclosure:
"JAN-25-1995  16:03    KELLER-BRUNER &. CO.   703 836 5591   P.02/02
Federal Retiree Settlement Administration
AFFIDAVIT OF AUTHORITY TO CLAIM SETTLEMENT PAYMENT
Pursuant to Senate Bill 2008 (1994 Special Session I, Chapt815):
I. This is evidence of my (our) authority to act on behalf of the decedent named below and to accept any settlement payment of the disputed refund for:
Jean M. O'Connell 230-50-6044
c/o Jean M. Nader, Co-executor 350 4th Avenue  New Kensington, Pennsylvania 15068
who became deceased on 15 September, 1991
Estate is open.
II. The following person is hereby authorized to act on behalf of the deceased named in Part I and to accept any settlement payment of the disputed refund for the decedent.
Estate of Jean H. O'Connell  25-6377917
(412) 337-7537
c/o Jean M. Nader, Co-executor  350 4th Avenue New Kensington, Pennsylvania 15068
If the settlement agreement is honored, I (we) hereby hold harmless the Tax Commissioner  of the Commonwealth of Virginia, or his successor in office, individually and officially, for any loss or damage which may be asserted against him or which he may sustain by reason of or incidental to the issuance of the settlement payment. The person named in paragraph II above is hereby authorized to act on my (our) behalf for all matters concerning the deceased's claim for refund of taxes paid on federal retirement income received during 1985-1988.
Given under my (our) hand(s) this __ day of __, 19 __.
Given under my hand this 27th day of October (?), 1994,
___ (signature of co-executor)   Edward White (signature of co-executor)
___ (signature of heir, residual legatee, or beneficiary)    ___ (signature of heir, residual legatee, or beneficiary)
 ___ (signature of heir, residual legatee, or beneficiary)   ___ (signature of heir, residual legatee, or beneficiary)
NOTE:   Heirs, residual legatees, or beneficiaries are required to sign this form only if there is no surviving spouse or personal representative (executor or administrator). Additional sheets may be attached if the space provided is insufficient to accommodate all of the signatures of the heirs, residual legatees, or beneficiaries."

1995

1995.01.11   (Edward White to Jean Nader)
"Enclosed is your copy of the FR5 form which I signed and mailed today. Jo Ann reminded me that we had already filed the FR6 form which allows for payments to be made to you in the case of an estate which is closed or "scheduled to close any time during the settlement payment period". This estate will close in that period, since all that needs to be done is dispose of the lots, file an amended inventory, accounting and tax returns.
You will receive the money as trustee for the heirs. It will NOT go through the estate.
If you desire, send Tony a copy of this letter and the FR5 and FR6 to assuage his desire for "clear and convincing" evidence.
Sincerely, Edward J. White"

Enclosure, in part (See complete enclosure in pdf reference):
1995.01.11 (Virginia Department of taxation to Jean Nader)
"FR 5
FINAL SETTLEMENT AGREEMENT MADE PURSUANT TO VIRGINIA LAW
("FEDERAL RETIREE TAX SETTLEMENT LAW")
NOTE: PLEASE READ ACCOMPANYING INSTRUCTIONS.
THIS AGREEMENT is made and entered into by and between:  230-50-6044  JEAN M O'CONNELL C/O JEAN  M  NADER 350 4TH AVE NEW KENSINGTON,  PA  15068
(Note- Most of the contents on this FR5  have not been quoted)
PLEASE TAKE NOTICE: IF YOU DO NOT SIGN AND RETURN THIS FORM TO THE DEPARTMENT BY FEBRUARY I, 1995, OR YOU DO NOT FILE A LAWSUIT AGAINST THE COMMONWEALTH OF VIRGINIA BY FEBRUARY 1, 1995, YOU WILLLOSE ALL RIGHTS YOU MAY HAVE TO RECOVER ANY VIRGINIA TAXES PAID ON FEDERAL RETIREMENT INCOME RECEIVED IN TAXABLE YEARS 1985, 1986! 1987, AND 1988, EVEN IF YOU HAVE ALREADY FILED AN AMENDED RETURN WITH THE DEPARTMENT REQUESTING A REFUND.
Jean Nader Co-Executor Estate of Jean M. O'Connell   Jan 8, 1995
Edward White  Co-Executor Estate of Jean M. O'Connell   1/11/95

 

1995.02.14   (Edward White to Jean Nader, Sheila O'Connell and Anthony O'Connell)
Estate of Jean M. O'ConnellCementery lots
"As you know, after the final accounting in this case had been submitted and approved and the case closed by the Commissioner of Accounts office, I was informed of the presence of two cemetery lots which are part of the estate assets.
Mrs. Nader has sent me a check payable to the estate in the amount of $2000.00 for the two lots, along with a letter from Mr. O'Connell releasing unto her any interest he might have in the lots.
Unfortunately the discovery of the lots requires a number of steps.
1. Opening a new bank account.
2. Filing an amended Inventory of the estate.
3. Filing an amended Federal estate tax return and paying the additional tax plus interest. (The penalty probably will be waived. )
4. Filing an amended Virginia estate tax return and paying the additional tax plus interest. (The penalty probably will be waived. )
5. Waiting for closing letters from both taxing jurisdictions.
6. Preparing and submitting an Order of Distribution.
7. Disbursal of the proceeds.
8. Filing a final accounting.
9. Various transmittal letters concerning all of the above.
Prior to this letter, I have already expended 1.70 hours oftime on this matter since October 18, 1994. Were I to undertake the above actions, I would have to charge for the time expended so far plus the additional work. My hourly rate is $175.00 per hour, and while I cannot give any firm estimate of time, I feel that it would amount to well over five more hours.
Before I undertake such an action as opposed to declining to further serve as Co-Executor, I would need your unanimous written approval and the prior approval of the Commissioner of Accounts.
Sincerely, Edward J. White"

1995.02.28   (Edward White to Judge Kenny)
"Normally I just let these things lie still, but Mr. Anthony O'Connell's latest in his letter to you needs some clarification.
I not only furnished Mr. O'Connell's attorney, Edgar A. Prichard, a copy of the entire financial history of the estate, noting that it would be from that document that the final accounting would be prepared (my ltr of 11/9/93), but a copy of the accounting itself (my ltr of 1/19/94). In addition, he received copies correspondence concerning every other event in the administration of this estate including all of my letters to the co-executor, his sister.
I have never received his "Exceptions" and have only heard from the Commissioner's office that they are 109 pages long.
Sincerely, Edward J. White"
(Note: Envelope to above not post marked. See pdf reference)

1995.06.08   (Edward White to Anthony O'Connell, Jean Nader, and Sheila O'Connell)
"Since I last wrote you, there have been several developments.
1. As a favor to Jean, I have stayed with this at no cost to you.
2. The Commissioner of Accounts is of the opinion that the cemetery lots are real estate and not subject to administration (inventories, accountings, etc) and pass to the heirs. No amended inventory and accounting filing fees will be payable as a result.
3. The federal and Virginia estate taxes have been amended, and the taxes and interest due have been paid.
4. Jean paid $2000.00 for the cemetery lots. This was deposited in the estate account, which I persuaded the bank to reopen.
5. The sum of $426.18 was received shortly after March 31, 1995, as the first installment on the Virginia Department of Taxation-federal retirees refund matter. The state's explanatory letter is enclosed, noting that this is a 10.8% payout.
6. Since the estate previously had directed that this payment be made to the estate, it was run through the account. However, in light of the fact that the estate was closed, I am collecting that only as agent for you, and each of you are responsible for the tax consequences.
7. The tax consequences of the receipt by you of these funds encompass the following:
1/3 of $426.18 as a state tax refund (income) received in 1995 1/3 of the enclosed Keller Bruner bill incurred in filing for the refund ($350.00), the deductibility of which is for your determination. You will have to check with your tax advisors as to the treatment of this. Jo Ann Barnes informed me today that if the estate were open at the time of receipt it could file a fiduciary (1041) tax return for this year and then each of you would file in the succeeding for years of the planned payout. Since the estate was closed, this income should be reported by you. She is also of the opinion that this payment does not affect the estate's federal and Virginia estate taxation, since the amount, or even the fact of the payment itself, was unknown at the time of your mother's death.
8. Jean will forward to you for signature, an amended Virginia Form FR6 which instructs the state to pay her on your behalf over the five year payout period.
9. Copies of all of the transactions, tax returns and correspondence as well as a ledger of all activity since the final accounting is enclosed.
10. Finally a check in the amount of $493.75 will be sent to each of you after Jean has signed them. This is 1/3 of the final balance on hand and closes the account.
Sincerely, Edward J. White""

1995.07.20   (Edward White to Anthony O'Connell, copy to Jean Nader)
"I received your letter of July 18, today. Indeed I did tell you to address your comments to Mrs.. Nader; however in light of the tone of your letter and its usual unfounded accusations, I will reply briefly.
You state in your first paragraph that you understand from my June 8, 1995, letter that ". . . your accounting charges, will consume most of the federal pension refund payments due the beneficiaries." That is a clear falsehood. Nowhere in that letter is any mention of accounting fees whatsoever. Mrs. Nader requested that Keller Bruner & Co. prepare the filing for the refund. Whether you chose to reimburse your own sister for whatever charge they made is your decision. have never made any charge for any accounting fee of any sort. My letter stated clearly that this post estate closing matter was being handled by me for free. Prior to this letter, I spent 6.75 hours on this matter as a gift to your sister, from which you also benefitted.
I am asking you to sign the Virginia Department of Taxation form so that you can receive your share of the future payout of the tax refund from the state. If you do not sign it, I can only hope that the state will go on and send your sister the refund so that she can send you your share.
You ask what is the point of my enclosing copies of all transactions of the estate since it was closed. My point is the same as it has always been, to furnish the beneficiaries, or their counsel, with all financial data. That was done when Edgar Prichard represented you. Since he no longer represents you, I sent it to you in accordance with my custom.
Your question regarding the wording of Schedule F of the estate tax return which was filed in September 1992, implying something or another, makes no sense at all.
For the umpteenth time, I will ignore your plaintive request that I identify your "wrongdoings".
Whether you like it or not, the law says that the estate is closed. I feel sure that Mr. Prichard imparted that to you. I believe that the Commissioner of Accounts office has also informed you of that fact. I gather that you want to continue your vendetta forever. In that aspect I refuse to indulge you.
Please cash the check for $493.75 that was sent to you.
Sincerely, Edward J. White"

1995.12.04   (Edward White to Anthony O'Connell, copy to Jean Nader)
"Enclosed is a money order in the amount of $493.75. Previously a check in that amount was sent to you and has never been negotiated.
Since the account has been closed with the purchase of this money order, you may destroy the check if you wish.
Sincerely, Edward J. White"