Delay


(1) A final account would close out the estate and automatically fund the trust. Nothing else, such as the "Agreement", called a "receipt" here as if it were a standard and required document, can fund the trust. The three items "- will do draft of final acting. Deed to property-convey to court.  Needs how much" are wedge tools.

(2) I did not know what the accountants were advising my mother. I did not see copies of Edward White's letters to Henry Mackall untill 1991.

(3)The final estate account closes the estate account and transfers the residual estate to the trust. Only the final estate account can fund the trust. Nothing but the final estate account can fund the trust. The "Deed" or "Agreement", called a "receipt" here as if it were a standard and required document, can not fund the trust. The three items "- will do draft of final acting. Deed to property-convey to court.  Needs how much" are wedge tools used by the accountants to provoke family members into distrust of each other/against each other, to not trust each other, and the accountants gain control of the family's assets. Here the accountants gain control of Jean O'Connell's future estate (1985.xx.xx and 1985.xx.xx) and almost gain control of the trust's assets ( ".. If he [Anthony O'Connell] 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." From Edward White to Henry Mackall, 1986.04.25).

From the time Jean O'Connell tells Joanne Barnes to do the final account (1985.05.08+) to the time Henry Mackall's sends a copy of the final estate account to the trustee's is approximately 15 months.

Jean O'Connell tells Joanne Barnes in May of 1985 to send her the final estate account.

Start:
1985.5.8+ (Jean OConnell's memo of her phone call to Joanne Barnes)
"So Kaiser-Hilton.  Joanne - 549-7800
 My son Tony called.  He said he wanted very much to be the full trustee with an agent to receive notices and processes from the court & commissioner as in the May 8th letter.  Would
 [Jean O'Connell] First thing is to have the final accounting based on same figures as in the 1st accting.  Send it to me- do I have to sign it"
call- [Joanne Barnes] will do draft of final acting. Deed to property-convey to court.  Needs how much

"needs how much"

About 3 months after Jean O'Connell tells Joanne Barnes to send her the final estate account; the "needs how much" part of the accountant's agenda starts:

1985.8.16   (Joanne Barnes to Jean O’Connell, copy to Anthony O'Connell)
" ... I am also enclosing a copy of the schedule which I believe reflects the fraction of the estate’s one-half interest in each property to which you and the Trust are entitled.   If the transfers are made in these percentages, you would then own 56.475% of each property (50% owned individually plus 12.95% of one-half interest in a property. ..."

1985.10.29   (Edward White to Henry Mackall)
" ... 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. ..."

1986.01.27   (Edward White to Jean O'Connell)
" ...  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."

"Deed to property-convey to court"

About five (5) months after Jean O'Connell tells Joanne Barnes to send her the final account the ""Deed to property-convey to court"" part of the accountants agenda starts:

1985.10.23   (Edward White to Jean O'Connell)
"Enclosed is the Agreement [Deed?] which Mr. Mackell and I discussed

 

"will do draft of final acting".

About eleven (11 ???) months after Jean O'Connell tells Joanne Barnes to send her the final estate account the "will do draft of final acting." part of the accountant's agenda starts:

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, copy to Jean O'Connell)
"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.
Sincerely, Edward J. White 

Final estate account

About eleven (11 ???) months after Jean O'Connell tells Joanne Barnes to send her the final estate account, Edward White sends the final estate account to the Court (Robert McCandlish):

1986.05.27   (Edward White to Robert McCandlish, copy to Jean O'Connell)
"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"

1986.06.26   (Edward White to Joanne Barnes, copy to Jean O'Connell)
"I represent Mrs. Jean O'Connell in the above referenced matter.
We are now ready to file the Final Accounting.  Enclosed is a document entitled Agreement, paragraph 1 of which acknowledges receipt of the property. 
If you need any other documents, please contact me or Mrs. O'Connell.
Thank you.
Sincerely, Edward J. White"  

1986.06.26   (Edward White to Jean O'Connell)
"At last, we are ready to file the final Accounting in this case. 
In order to spare you having to mail documents back and forth, I am notifying Jo Ann Barnes to begin the accounting and sending her a copy of the Agreement wherein your son and Mr. Higham acknowledge receipt of the Trust property. 
Miss Barnes will contact you at the time your signature is needed.
Sincerely, Edward J. White"  

1986.08.08   (Edward White to Robert McCandlish, opy to Jean O'Connell)
"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"


Frame Trustee with the delay

Questions

(1) Why did Joanne Barnes not do the final account when Jean O'Connell told her to do it?

(2) Why did Joanne Barnes tell Jean O'Connell "will do draft of final acting. Deed to property-convey to court.  Needs how much" instead?

(3) Why does Edward White speak for Joanne Barnes? Why doesn't Joanne Barnes speak for herself?

(4) Why does Edward White make it appear to Jean O'Connell that Joanne Barnes does not know he represents her? How Did Edward White getn Joanne Barnes three wedge agenda? Jean O'Connell's letter him (and Edward
1986.06.26   (Edward White to Joanne Barnes, copy to Jean O'Connell)
"I represent Mrs. Jean O'Connell in the above referenced matter. 
We are now ready to file the Final Accounting.  Enclosed is a document entitled Agreement, paragraph 1 of which acknowledges receipt of the property. 
If you need any other documents, please contact me or Mrs. O'Connell.  Thank you.
Sincerely, Edward J. White"
Sounds petty .

The good relationship I had with my mother was irreversibly traumatized. There was no conflict in our family about wills, fiduciaries or money before this. The only conflict during this was that which the accountants created. During this period the accountants make me appear responsible for Joanne Barnes withholding the final account and other bad things. The accountants gain fiduciary control of my mother's future estate and almost shut me out as Trustee in my Dad's will ( ".. 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." From Edward White to Henry Mackall, 1986.04.25).