The accountants make it appear to Jean O'Connell that Anthony O'Connell is responsible for the accountants withholding the final estate acount.

1985.10.29   (Edward White to Henry Mackall) (Anthony O'Connell did not know about this letter until Henry Mackall sent him a copy on 1995.08.29)
"Enclosed is an Agreement along the lines of that discussed by us previously, which my client has signed.  Ms. Jo Ann Barnes, of Bruner, Kane & McCarthy Accountants, previously has furnished Mr. O'Connell with the numerical data which explains the derivation of the percentages reflected in the Agreement. 
If you have any additions or corrections to it, please let me know.
Sincerely, Edward J. White"

1986.01.24   (Edward White to Jean O'Connell)
"I spoke to Mr. Mackall on January 22nd as to the causes of the delay in obtaining the agreement from your son. 
He stated that he had had several discussions with your son and they ironed out some minor details, and that the agreement being sent to Anthony on be signed on that date. 
As soon as I receive it, I will review it and forward it to you for your signature.  As soon as that is done, we can proceed to wrap up the rest of the Estate. 
I spoke to Mr. John McEnearney of McEneraney & Associates, Realtors, and he will contact you concerning putting a value on your property. 
Mr. McEnearney has been highly recommended to me by another appraiser,  and the advantage of this approach is that you will not incur a large appraisal fee.  However, there is no question that putting an appraisal price on this property will be most difficult in view of the numerous variables which might be encountered by a prospective buyer, especially zoning permits, etc.  
I will be in touch with you as further developments occur.
Sincerely, Edward J. White"

1986.01.27   (Edward White to Jean O'Connell)
"At long last we have a signed Agreement concerning the funding of the Trust.  The Agreement is enclosed.     
The only difference between this Agreement and the previous agreement which I had drafted is the change in the percentages of ownership between you and the Trusts.  Originally, Ms. Barnes had computed the ownership of the Trust at 43.525.  She and Mr. Mackall and I now agree that the figures should be 46.0994.  The Agreement also contains a provision in paragraph 5 that will be reimbursed for the principal of all real estate taxes on that property.    
Mr. O'Connell was unwilling to agree to pay interest on the real estate tax advancements.  While I am at a loss to understand his attitude, I am of the opinion that we would be best served by signing the Agreement as is. 
Ms. Barnes has computed that through 1984 you paid taxes in the amount of $13,841.24.   Please sign the Agreement and return it to me as soon as possible, and I will forward it to Mr. Mackall for the Co-Trustees signature and filling with the Commissioner of Accounts.  At that point the trust will then be funded and the responsibility for filing accounts and inventories will be that of the Trustees.  
We can then have Ms. Barnes complete the final accounting for the Estate and the matter will be closed.
Sincerely, Edward J. White

1986.04.10   (Edward White to Joanne Barnes copy to Jean O'Connell)
"I have agreed with Anthony O'Connell's attorney that we will provide them with a draft of the final accounting in the Harold O'Connell Estate.  This, I think, will allay all of the suspicions that have arisen on the other side in this matter. 
If you could commence preparing that, I would appreciate it.   I am enclosing a copy of the nearly signed Agreement, by which the Trustees agree to take possession of the percentage interest of the property.  
Thank you.
Sincerely, Edward J. White

1986.04.25   (Edward White to Henry Mackall)
"Enclosed is the draft by Ms. Barnes of the Final Accounting.  
I have taken the liberty of correcting a typographical error on the distributions to reflect 53.9006% vice 3.9006%
I would appreciate it if you would forward this to Mr. O'Connell and clarify with him his intention to qualify on May 1st.   
If he does not agree or requests further delaying tactics, I feel that I have no other recourse in serving my client than to seek to have him removed as a Trustee.  This matter is costing Mrs. O'Connell dearly with the delay

1986.05.27   (Edward White to Robert McCandlish)
"I represent Mrs. Jean M. O'Connell, Executor of the captioned Estate.  Mrs. O'Connell received your notice of May 16, 1986, concerning the delinquent account. 
The accounting in this case has been prepared by Mrs. O'Connell's accounting firm.  This accounting will be a second and final accounting.
  However, the will established a trust and Mrs. O'Connell's son has been most difficult in coming to terms on qualifying as trustee of the trust.  Both Mr. Henry Mackall, who represents the trustee, and I have been working diligently on this case.   
In order to prevent my client from incurring double bills from her accountant and increased other fees,  I would respectfully request a short extension of the accounting period so that the trustee can qualify and this matter may be completely closed.  Thank you
Sincerely, Edward J. White"

1986.08.08   (Edward White to Robert McCandlish). (Anthony O'Connell did not know about this letter until Henry Mackall sent him a copy on 1995.08.29)
"Enclosed is the Fourth and Final Accounting in the captioned estate with your checks in the amounts of $35.00 and $25.00.   Please note that the Trustees have qualified in this case and the attached agreement is submitted as a receipt for the trust property.  The vouchers for the real estate taxes paid by Mrs. O'Connell add to more than the amount stated but in this case it makes no difference.
Sincerely, Edward J. White