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Chart 50
Accountants only
Chart and brief description


I don't understand why the final account for the estate for my dad, H. A. O'Connell was not done years ago and that I was not told that I had to qualify as Trustee. He died on May 26, 1975. I do not understand why I, as nominated Trustee in his Will Joanne Barnes did not tell me, as nominated Trustee in his Will, or mother, Jean O'Connell, the executor of his Will, that a final court account was required which would transfer the residual estate to the testamentary trust, and that I had to qualify at the court as Trustee. had to be done. The final estate account would transfer the residual estate to the trust, automatically closing the estate and funding the trust. Nothing else can do this such as an "Agreement"or "reciept". The final estate account is the only thing needed and the only thing asked for. I don't understand why the accountants delayed the final estate account for 14 months and made appear to my mother that I was the source of the delay. About 4 months into the delay the accountants surplant me and Philip Shalloway as co-ececutors of Jean O'Connell's will. They almost surplant me as Trustee. ficuDuring this period the accountants gained control of Jean O'Connell's future estate and almost the trust.

Note: The final estate account transfers the residual estate from the estate to the trust. It automatically closes the estate and funds the trust. The trustee would be in control of the assets transferred to the trust and the accountants would not. The final estate account is the only thing needed from the accountant(s) and the only thing asked for (May 1985: "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"). I do not understand why the accountants withheld the final estate account for 14 months and created paper trails of confusion and conflict that make it appear as if the family is the problem.

(The color white indicates the family trying to fund the trust (get the final estate account).
May 8, 1985 through August 11, 1986)
(*estimated date)
(The yellow represents Jean O'Connell's memos on big yellow envelope three)

 

  1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
1985  
Jan                                                                          
Feb                                                              
Mar                                                              
April                                                              
May               18     19*     20a 20b*                                 22    
June                                                 29            
July               30     31 32                 36*                          
Aug                               38         41                      
Sept         47             48 49               50     51                
Oct             52                               53           54    
Nov       55                                         56            
Dec       58                                                        
 
1986  
Jan                                               62     63       64
Feb                         65             66           69     70        
Mar                       73                                        
April                   77                             78              
May               81                     84   85           86        
June   87                                         88     89 90          
July                                           92                  
Aug               93     94                                        
Sept                                                                
Oct                                                              
Nov                                                              
Dec                                                              
  1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

 

 

Brief description of documents
   
18 1985.05.08

Commissioner's office [Robert McCandlish] tells Jean O'Connell she has to file a court account. Robert McCandlish to Jean O'Connell, copy to Anthony O'Connell:  "Please advise me what is being done to set up this trust" This is the first time that Jean O'Connell and Anthony O'Connell (the nominated trustee) learn that a final account for the estate of H. A. O'Connell has to be filed to fund the Trust. The final account transfers the residual estate to the trust and closes out the estate.
19

 

1985.05.11*

Event. These are marital deduction computations by Jesse Wilson.
Situation: Anthony O'Connell was visiting Jean O'Connell and she showed him Robert McCandlish's letter of May 8, 1985. Anthony O'Connell called Robert McCandlish amd made an appointment. As Anthony O'Connell was about to enter Robert McCandlish's office Jesse Wilson stopped him and said that he was supposed to see him and not Robert McCandlish. Anthony O'Connell left with the impression that the source of the problem was somewhere between Jean O'Connell and her accountant. And automatically assuming that accountants can be trusted, are regulated to be so, and that they do what their clients tell them to do, assume that Jean O'Connell must be the primary problem.

20a 1985.05.14* Jean O'Connell's memo. Jean O'Connell calls Joanne Barnes and tells her to do the final estate account and send it to her
20b 1985.05.14* Jean O'Connell's same memo: Joanne Barnes tells Jean O'Connell she "- will do draft of final accting. deed to property - convey to court. Needs how much"
     
22 1985.05.30 Jean O'Connell to Commisioner's Office: "She [Joanne Barnes] will be working on this very soon with a lawyer." (draft).
   
29 1985.06.25 Henry Mackall volunteers that the trust should get 46.1% [46.0994% rounded] of each of the two parcels of real estate
Note: On August 16, 1985 Joanne Barnes says it should be 43.525%. On January 27, 1986, Edward White says it should be 46.0994%.
30 1985.07.08 Henry Mackall tells Anthony O'Connell that he has arranged to have Joanne Barnes be his co-trustee
31 1985.07.11 Anthony O'Connell terminates Henry Mackall for arranging to have Joannne Barnes be his co-trustee. (Deduced from Henry Mackall's letter of July 11, 1985)
32 1985.07.11 Henry Mackall's statement for services.
   
36 1985.07.18* Big yellow envelope three. Undated memos by Jean O'Connell on big yellow envelope three (bye3)
   
38 1985.08.16 Joanne Barnes writes Jean O'Connell giving an incorrect "how much" [Joanne Barnes says 43.525% instead of Henry Mackall's 46.0994%], a refusal to work with Anthony O'Connell, and to call her which apparently results in Joanne Barnes telling Jean O'Connell some still unknown thing Anthony O'Connell was supposed to have done that was so bad that Jean O'Connell feels Anthony O'Connell owes Joanne Barnes an apology and candy or flowers.
   
41 1985.08.20 Henry Mackall again says the correct percentage for the trust is 46.0994%.
   
52 1985.10.07 Henry Mackall agrees to help (I do not understand why his agenda now seems to be the same as Joanne Barnes.)
53 1985.10.23 Edward White writes Jean O'Connell: "Enclosed is the Agreement which Mr. Mackall and I discussed." This is the first known correspondence from Edward White. I believe I was not able to see any correspondence from Edward White until I found some in Jean O'Connell's papers after her death in 1991 and I got some from Henry Mackall in 1995.
54 1985.10.29 Edward White to Henry Mackall: ""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.[43.525%]
55 1985.11.04 Henry Mackall sends me a copy of the "Agreement". (I believe it has Joanne Barnes 43.525% instead of Henry Mackall's 46.0994%). The acounting entanglement using real estate taxes is in the "Agreement".
56 1985.11.25 Henry Mackall agains says that the correct percentage is 46.0994%.The accounting entanglement using real estate taxes is continued.
     
58 1985.12.04 Henry Mackall to Anthony O'Connell: "If we are unable to reach an agreement, I fear that Mrs. O'Connell will contest your request to act as Trustee." The accounting entanglement using real estate taxes is continued.
   
1986
  
62 1986.01.24 Edward White tells Jean O'Connell that I am the cause of the delay and that his appraiser will contact her about putting a value on her property.
63 1986.01.27 Edward White and Joanne Barnes now agree that Henry Mackall's 46.0994% is correct. The accounting entanglement using real estate taxes is continued.
64 1986.01.31 Edward White asks Henry Mackall to secure H. A. Higham's signature on the "Agreement".
65 1986.02.13 Henry Mackall tells Anthony O'Connell that all that has to be done is for the Trustees to qualify and for H. A. Higham to sign the "Agreement".
     
68 1986.02.23*

Jean O'Connell telephones Edward White after receiving my letter asking her to sign a joint letter to Joanne Barnes asking for the final estate account.
Her memo of that call says: "What is an estate filing if 12-31-84 not good" "He will call Mackall & see if he has estate filing. I will call Joanne."
The date 12-31-84 refers to the false final account with Jean O'Connell's memo of January 23, 1985*, that says "From Edward White - The final filing for HAO'C Estate"
69 1986.02.24 Henry Mackall responds to my letter of February 20, 1986: "The final estate filings cannot take place until after the Trustees have qualified and the real property has vested in them."
70 1986.02.27 Edward White asks Henry Mackall if H. A. Higham has signed the "Agreement".
     
73 1986.03.12

Henry Mackall to Anthony O'Connell: "I fail to see that there is anything needed other than for you and Mr. Higham to qualify as Trustees and for Mr. Higham to sign the agreement"
     
77 1986.04.10 Edward White to Joann 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.
78 1986.04.25 Edward Whites 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.
     
81 1986.05.08 Henry Mackall to Anthony O'Connell and H. A. Higham: "Enclosed please find a copy of my letter to Mr. White together with copy of a proposed Petition and Order in connection with the bond problem we ran into when you attempted to qualify."
     
84 1986.05.19 Henry Mackall to Edward White, copy to Anthony O'Connell and H. A. Higham: "In accordance with our phone conversation of earlier today, I have revised the Petition and Order I had sent you in connection with the above matter."
85 1986.05.021 Edward White to Jean O'Connell: "Enclosed is an Order for your endorsement allowing the Trustees to serve without a cash bond.  This is needed to save everyone the cost of the bond". 
86 1986.05.27 Edward White to Robert McCandlish: " 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.  
87 1986.06.02 Edward White asks Henry Mackall to let him know when the Order has been entered and the Trustees have qualified.
88 1986.06.23 Henry Mackall tells the Trustees that they have qualified and sends the Trustees documents to that effect.
89 1986.06.26 Edward White to Joanne Barnes: "I represent Mrs. Jean O'Connell in the above referenced matter. 
We are now ready to file the Final Accounting."
90 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."
     
92 1986.07.22

Summons. Jesse Wilson sends a Sheriff's summons to Jean O'Connell for failing to make certain filings with the Commissioner of Accounts as required by law.
93 1986.08.08 Edward White sends Robert McCandlish a copy of the final estate account. The accounting entanglement using real estate taxes apparently goes with it.
94 1986.08.11 Henry Mackall sends a copy of the final estate account to the Trustees