The family instructs Joanne Barnes to send the final estate account.

Jean O'Connell

Unknown date  (Jean OConnell memo on narrow slip of paper) 
"Shalloway 941-3700
That I called Com. Of Accts re Dec 15th  not Nov 15
That I will see the acct. tomorrow at 8:30 and the acct. will be filed before Jan. 31st.
I recd a bill that must have been a mistake. Mr Wall got the extension but I can't see that he has done 600 worth of lawyering. I asked the Com. of Accts office of that was the cost.
After I mak file the acting I would like to consider petitioning to have the clause removed from the will. But What is cost.,
Will pd for an(?) Oct 24 83 check cancelled."

1985.01.03 (Will of Jean OConnell written with co-executors Anthony OConnell and Philip Shalloway.)

1985.01.23 (Jean OConnell's memo on letter size paper)
"Jan 23, 1985
Copy of check made and sent. Note added:
"As you suggested, the day I was in your office I went immediately to the Commissioner of Accounts Office. The estate filing for Dec. 31, 1980 with the fee paid was in my file there. I do not understand how it could be reported missing by your office.""

Time line

Time line (I think the set up here is that the CPA made another  second account (Same contents as 1981 second account?, associated it with Philip Shalloway by making sure it was dated  1985.1.3, the same date of the new Will (and the day she was in his office?), and ... . Now it gets confusing. Somebody expected the recent account signed by mother dated 1985.1.3 to be in the Com's office. It's not going to be made public there because there is already one posted in 1981.  
Why, when there is a second account already filed and posted in 1981, would some unknown source have Jean OConnell sign  on 1985.1.3, another second account covering the same period?  And then Jean OConnell believing Philip Shalloway reported it missing? When it would never be
1981.4.15   second account covering period 1977.5.26 to 1980.12.31 filed
1981.5.4     second account covering period 1977.5.26 to 1980.12.31 posted  (but maybe it still wasn't recorded?)(Why would Shalloway, in 1985, think a second account had to be filed? (Is it realistic to think that the second account of 1981 was recorded but it was taken out of the file? And it wasn't researched more to find that it was recorded? How could  the recorded one be found without seeing a copy of it with the book and page number on it to go to that book and page number?
1985.1.3     date of Jean OConnell's new Will  nominated Anthony OConnell and Philip Shallow as co-executors (assume that was the day Jean OConnell was in his office?)
1985.1.3  date someone  wrote that date had to be used
unknown date, memo on yellow envelope (not in Jean OConnell's handwriting, I'm guessing is is someone in Philip Shalloway's office): 
2nd Accounting (to be) (filed with Commissioner on 3 Jan 1985)(26 May 77 to 31 Dec 1980" (Shalloway)
                                         "already filed 1980-JM OC"                          "delivered then"
unknown date, memo on big yellow envelope, unknown hand writing (Wall? Could look at his signature): "Extension to 3 Jan 1985 granted by Comm. Of Acts"
1985.01.23   Jean OConnell memo: "Jan. 23, 1985  Copy of check made and sent.  Note added:  As you suggested, the day I was in your office I went immediately to the Commissioner of Accounts Office. The estate filing for Dec. 31, 1980 with the fee paid was in my file there. I do not understand how it could be reported missing by your office."

1981.04.25 (Joanne Barnes statement to Jean OConnell)
Preparation of Federal and Virginia income tax returns for the year ended December 31, 1980, and other accounting services to date     $320.00

Shalloway's letters, see what fits:
1985.01.03 (Philip Shalloway to Jean OConnell)
Review of file, Meeting with Commissioner of Accounts, Review of Fiduciary File, Checking of land records  to ascertain title, Telephone calls to accountant, and Conference    6.0 hrs.$600.00    Preparation of Last Will and Testament [$]150.00                             BALANCE DUE ON ACCOUNT     $750.00
1985.1.16 (Philip Shalloway to Jean OConnell)
Upon reviewing my files I cannot find where you have paid for your Last Will and Testament. You stated that you had a cancelled check. Please forward to me a copy of that check so I can determine where that payment was credited. Usually on fee checks, we like to pencil in our file number somewhere on the face of the check and that reference would be most helpful to me in determining where your check was credited.
I discussed your objections concerning our fees with Mr. Wall who was quite surprised at your position. Since you feel so strongly that the work we did at your request did not justify the $600.00 charged, Mr. Wall authorized me to deduct $100.00 from the bill for the time he expended. You must remember the work we did for you was done without consultation since you delivered a file to us and was unavailable for discussion about it since you went out of town immediately after delivery. The file was reviewed carefully. Mr. Wall did contact and meet with the Commissioner of Accounts and reviewed your probate file at the clerk's office. We also made various telephone calls to your past accountants and checked the land records to make sure that title was correct. All of these things involve time which the Client does not see but the time, in fact, was expended.
In reference to outlining your fee to eliminate the Trust set up in your husband's Last Will and Testament, I feel that since you have disputed our time and fees previously charged to you, it would be better for you to obtain another attorney to provide that service for you. If you will recall, your husband's Will was quite long and complicated and removal of the Trust could be quite complex and time consuming, and it would be unfair for me to estimate a fee to provide that service at this time.   Remember your deadline to file your accounting is the 31st day of this month, and I wish you the best of luck in accomplishing this accounting and finding another attorney to provide the services outlined herein.
1985.02.08   (Philip Shalloway to Jean OConnell)
I am in receipt of your letter of February 3, 1985, and even though I did not remember keeping any of your papers I completely reviewed my file, contacted Mr. Clement J. Wall who also reviewed his file, and it is both of our recollection that all the papers, including the items you requested in your correspondence, were returned to you at our last meeting on January 3, 1985. The two items you refer to had to be given to you because, without them, your accountant could not have prepared the final accounting that was due January 31, 1985. Perhaps you should contact your accountant to see if you gave than to her.  I hope you find your papers soon.


1985.01.23   (Jean OConnell's memo on page 1 of a 2 page account "for the period ending December 31, 1984")
Original delivered by hand to Office of Commissioner of Accts. (Jan 23,1985- checked)
3500 fee paid"


1985.01.23   (Detail of Jean OConnell's memo on page 1 of a 2 page account "for the period ending December 31, 1984")
Original delivered by hand to Office of Commissioner of Accts. (Jan 23,1985- checked)
3500 fee paid"


1985.01.23   (Jean OConnell's memo on a 3"x 5" paper clipped to page 2 of a 2 page account "for the period ending December 31, 1984". "Retain this copy for your records" is typed on the 3"x 5" paper)   
"From Edward White - The final filing for HAO'C Estate"


1985.02.03   (Jean OConnell's transcription of her 1985.02.03 letter to Philip Shalloway)
"This copy for my file.
Copy of note sent to Mr. Shalloway 2/3/85
February 3, 1985
To: Mr. Philip Shalloway 
7620 Little River Turnpike
Annandale, Va. 22150
Jean OConnell
6541 Franconia Road
Springfield, Va. 22150
I would appreciate it if you would send me the remaining papers you have of mine including the IRS notice of estate tax acceptance and the notice from the Fx. Sheriff's office delivered to me Dec. 15, 1984.
Thank you   Jean OConnell"


1985.02.25 (Jean OConnell to Philip Shalloway)
"February 25, 1985
Dear Mr. Shalloway,
I admired the way you critiqued the contract of a friend of mine and how well you handled the problem of another friend I had recommended go to you.
In fact there was no doubt in my mind that I could trust you implicitly to help me file an estate accounting.
I am sorry that the issue has become so confused. The enclosed check -$80- I feel more than covers the time spent on what actually was useful to my estate accountin-ting. That is calling the Com. Of Accounts office for a time ex-tension - 30 days- the same time the Sheriff's office was late in delivering the notice to me.  Jean OConnell"


1985.05.08+ (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 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"
(Editing note: The following was apparently what Joanne Barnes told Jean OConnell)
call- will do draft of final acting. Deed to property-convey to court.  Needs how much


Will of Jean OConnell written with co-executors Anthony OConnell and Joanne
Barnes Jo Ann Barnes (Joanne Barnes).


xxxx.xx.xx (Undated) (Jean OConnell to Commissioner of Accounts (draft))
"SAVE  RE  Est of HAOC   45,325.00
In answer to your letter of May 8th regarding progress the in establishing a trust to be set up required by the will with Anthony M. OConnell as trustee I would like to report that a co-trustee has agreed to serve with him.
Ms Jo Ann Barnes
Home address
7225 Pine Drive, Annandale, Va. 22003
354-0673 - office
I am   She will be working on this soon with a lawyer.   I had hoped that the procedure of setting up a trust could be simplified instead by putting title to that amt  the "Residuary Estate" (my home) in the names of my three children and   - the same as listed in the will to receive it.    There should be more definite progress soon and I will inform your office then.
J M O'C Extrx  
Sent 5/31/85
To Commissioner of Accts.
Sent 5/31/85"


1985.05.30 (Jean OConnell to Commissioner of Accounts)
"May 30, 1985
Commissioner's Office of Accts.
Fairfax, Va.
Dear Sir,
Re: Estate of Harold A. OConnell
In answer to your letter of May 8th regarding progress in establishing a trust required by the will with Anthony M. OConnell as trustee I would like to report that a co-trustee has agreed to serve with him.  She is:  Ms Jo Ann Barnes (Home address 7225 Pine Drive, Annandale, Va. 22003 Tel 354-0673.  Office phone 549-7800.)  She will be working on this soon with a lawyer.  
I had hoped that the procedure of setting up a trust could be simplified by putting title to the "Residuary Estate" (my home) in the names of my three children as listed in the will to receive it.
There should be more definite progress soon and I will inform your office then.
Very truly yours
Jean M. OConnell, Exrx"


Big envelope 2
1985.05.31 and 1985.6.3(?)  (Two Jean OConnell's memos on the large manila envelope not addressed to anyone. These are on the side with no metal fastener.)

"Tax Assessment papers
and etc re property "

"May 31, '85
 cc to JoAnn - Com letter
   "     White       "             + est. accts
June 3 to Tony"               "                       


Big envelope 3
Jean OConnell's memos on the large manila envelope not addressed to anyone. These are on the side with the metal fastener. None of the memos are dated so their chronology is guesswork)

"good man  Henry Mackall
Interest transferred to trustee OK
Main thing - go ahead 
showing % geo in interest
Not  Have to be co-trustee?"

"Tony qualify
JoAnn    " "

"Bond fee- Lawyer fix so
bond pd when sold.
nominal amt now."

look over carefully. & call for questions
qualifying Trustee,
then trust - lawyer"

"later non-taxable exchange.-"

-leave to son-
lawyer & commissioner"

"qualify trustee"

"Equalization Bd. 
will call when
another date open"

"Clerk 691-2224
691-4193- give
fiduciary no. 21840
Come in - surety bond-)
(Va resident with)
Patty Moat ot"


1985.8.5 (Jean OConnell to Anthony OConnell)
"August 5, 1985
Dear Tony, 
I have to know right away if you are going to be Co-trustee or not.  Please check and sign your answer.
____ Yes I will be co-trustee
 ___  No I will not be a co-trustee.
Love Mother"


Codicil of Will written for Jean OConnell with co-executors Edward White and Jean Nader.


1986.02.20+ (Jean OConnell's memo on envelope of Anthony OConnell's letter of February 20, 1986.)
What is an estate filing if 12-31-84 not good. 
He will call Mackal & see if hee has estate filing.
I will call Joanne"



Anthony O'Connell

1985.06.14   (Anthony O'Connell to Jean O'Connell )
"Sorry I'm late in sending this information in Dad's file. 
How's Joanne coming on making the final estate filing?
I do wish very strongly that you had not changed your will to make your accountant co-executor.  You are giving her control.  Her expertise is available without giving her control.  Interest Her fee of executing an estate of 1,000,000 would be 2% or more by Virginia statute.  If she sells Accotink, that's $ 20,000 or more.  Selling a piece of real estate, whether it's value is $ 1,000 or $1,000,000 (Accotink say) is work  I would not take the fee because it's taking it away from Jean and Sheila.
In anger I said she didn't know her ass. (Editing note:  I said this about Joanne Barnes to Jean O'Connell , not to Joanne Barnes. At this time and in frustration,  it was beyond my imagination that Joan Barnes was intentionally withholding the final estate account. So the only reason I could think of for Joann Barnes not doing the final estate account was because she did not know how. ) That's I don't think that, it's that I don't totally trust her.  The lawyer she recommended is writing her as co-executor in her your will. You say you don't trust anyone.  I believe that.  Why are you putting so much confidence in Joann, (besides her being a woman?).  I feel she has gotten you very scared and you can't think straight at times.  If you hadn't changed your
I have talked to estate planners & lawyers here and they tell me it is very unusual for an accountant  to be co-executor.  I  Lawyer yes, accountant no. Joann will have to probably hire a lawyer, and pay him a fee. 
So you are not helping 
Ask other people what they think.  I think the bottom line is, you don't want [me] to lo have that power. Perhaps a little you don't trust me, but primarily you don't want me to have that power. So much for business.
Cindy called the other day to get my zip code? I mean I wrote about 150 letters to her.  Perhaps it was an excuse to call.  I don't know.  She says she is sending me something. My dogwoods are doing great good on the north slope, not so hot on the south clay. Put wood chips and sand around the white oak seedlings on the clay.  The Robins had a great time eating the worms. There must have been a Robin per square foot. Had a house guest from the I told you that. I had a house quest & we went to ??? check out a painting that the Cincinnati's(?) art museum will exhibit next year. He was very nice.
I put up the limestone archway in that I got from the St. Louis Art Museum. It's about 11' high and looks very nice.
Love, Tony"


1985.06.18    (Anthony O'Connell to Joanne Barnes) (Copies to Jean O'Connell and Jesse Wilson)
"Thank you for your time and expertise in discussing the intended trust in the above estate.  Would you, as a Virginia resident and accountant for Mrs. Jean O'Connell , my Mother and executor of the estate, accept the position of agent to receive notices and processes from the Court and Commissioner of Accounts concerning this trust?  The trust is to be funded from the assets now remaining in the estate inventory, ie, real estate.  I would contest a cash substitution.  The final estate filing should contain the entirety of the Springfield residence or the entirety of the Accotink property, which ever my Mother wishes to be placed in the trust.  Please advise me when the final estate filing is complete in order that I may schedule a trip to Fairfax and set up the trust.
Sincerely, Anthony M. O'Connell   Trustee in the above estate"


1985.06.20   (Anthony O'Connell to Henry Mackall)
"In reference to our phone conversation, thanks for taking the job.  The enclosed Commissioner accounts letter explains the situation. 
I need you, unless you advise me otherwise, to:
1.  Get the appropriate assets in the trust according to the 50% - 50% intention of the will. To my mind that would include the entirety of one or the other pieces of real estate.  This, I think, involves contacting my Mother's accountant who is now, or has just completed, the final estate account.  Her name and address is:
Ms Joan Barnes
Bruner, Kane and McCarthy
300 North Lee Street P.  O. Box 1250
 Alexandria, Virginia 22314
Tel (703) 549-7800 
2. Take me through the point where I am recognized by the court as Trustee.  
3.   Advise me on what ever you think is important in this situation [Can we use an alternative valuation of the real estate to avoid huge ??? future capital gains?] 
My mother is scared and upset of losing control to a trust.  I know I don't have to ask that you be gentle in any contact with her.  It would be most beneficial beneficial for all if any contact with her is done by a woman, if possible.
Thank you
Sincerely, Anthony M. O'Connell "


1985.07.11   (Anthony O'Connell to Robert McCandlish)
"I, a non resident of Virginia, am named trustee in the will of Harold O'Connell .  
Is it absolutely necessary for me to have a Virginia resident co-trustee, or can a designated agent to receive notices and processes from the Court and Commissioner of Accounts satisfy this requirement?  Your letter of May 8, 1985 says I don't need a co-trustee, but Mr. Henry Mackall's letter of July 8, 1985 suggests I do.
Respectfully request, if possible, a definitive answer.
Very truly yours, Anthony O'Connell"


1985.07.16  (Anthony O'Connell to Jean O'Connell )
July 16, 1985
First, let me discuss the trust.
The lawyer I asked to help me, Henry Mackall, said that a certain percentage of each piece of real estate rather than the entirety of one piece, was to be in the trust, as he suggested this to Ms Barnes.  If that's the way you want it, it's fine with me.  That was different from what we agreed on.  In short. If that is the way you want it, fine.
I have not heard anything from Ms. Barnes.
Also, from my law 
My lawyer also said that he thought I did not need a co-trustee, contrary to the letter from the commissioner of accounts.  I wrote the commissioner of accounts requesting a definitive answer.
Frankly, I doubt if I ever get an answer from them. 
I asked Andy Higham if he would serve as co-trustee.  He has agreed. He is already a trustee several times including trustee for Olivette Church.   He would not charge anything, though I insisted he be charge an hourly fee.  Would you be comfortable with Andy Higham as co-trustee?  Andy is a man of very high integrity"
Sincerely, Tony
It's very hot here. Went to the Black River, about 2 hours south of here last weekend.
The Black River is a clear fast moving small river great for canoeing. But this year, I couldn't believe it, they there were dozens and dozens of 3-wheel motor cycles tearing along the bank, and in the water (The're especially designed not to stop in the water).  It was horrible. The canoe business was down 70% people said.
I got honey out of the combs last week, that is, I extracted it. I weighed it and it came out to a little over 200 lbs! The bees, also for the first time, filled up those those little (4 ½" x 4 ½ ")  wooden frame.  I have about 18 of those. So- It was a terrif bountiful harvest.
I will probable be at Sheila's in Portland in the next week two weeks. So- If you try to reach me and I ' m not here, please try there.
Love, Tony"


1985.08.20   (Anthony O'Connell to Joanne Barnes) (Copy to Jean O'Connell)
"Thank you for my copy of your letter to Jean O'Connell dated August 16, 1985, and for copies of previous accountings. 
I have a question concerning the marital deduction.  The real estate is deeded not as tenants in common but as each party having an undivided one-half interest(Please refer to the inclosed copy of the deed.)  Does this real estate, therefore, not qualify for the marital deduction and hence, change the percentages of the trust?  Please advise me.
*I hope that you would remain open to acting as co-trustee.
Sincerely, Anthony O'Connell "

*Question: Why are you [Anthony O'Connell] asking Joanne Barnes on August 20, 1985, to be your co-trustee after you had previously fired Henry Mackall on July 11, 1985, for him arranging that Joanne Barnes be your co-trustee?

Because I was later led to believe that I had no alternative but Joanne Barnes until I received Robert McClandlish's letter of August 19, 1985, which I received just after my letter of August 20, 1985:


1985.08.19   (Robert McCandlish to Anthony O’Connell)
"We have had no response to our letter of July 16, 1985. 
Please have a resident trustee appointed as soon as possible.
Very truly yours,”

1985.08.22   (Anthony O'Connell to Robert McCandlish) (Copy to Jean O'Connell)
"Thank you for your letter of August 19, 1985.
I appoint H. Andrew Higham as a resident co-trustee of the trust. His address is:
H. Andrew Higham
6208 Higham Drive 
Franconia, Virginia  22310
(314) 971-3129 ... "


1985.10.07   (Henry Mackall to Anthony O’Connell)
" ... I do not know anything about Mr. Higham.  I think your mother’s wishes must be considered since she is a beneficiary.  I know the Court will consider her desires before it makes an appointment. ..."

Question: If this is saying that the nominated trustee Anthony O'Connell can not appoint his/her co-trustee, but only the court can, why is that?

1985.08.21   (Anthony O'Connell to Jean O'Connell )
"Hope you had a good trip in Vermont. In our last phone conser conversation I said that Pierre never told me that you left a message for me to call you.  He did tell give me the message. I didn't call you because I was too upset about the trust conflict. So- I lied to you and I apologize.
I also said that I would do anything you want concerning the trust, but I felt so bad about myself just giving up that I know I have to fulfill my duty as co trustee in carrying out the will as it was written.
I feel very bad that you think I am trying to take advantage of you.
Love, Tony"


1985.08.22   (Anthony O'Connell to Robert McCandlish) (Copy to Jean O'Connell)
"Thank you for your letter of August 19, 1985.
I appoint H. Andrew Higham as a resident co-trustee of the trust. His address is:
H. Andrew Higham
6208 Higham Drive 
Franconia, Virginia  22310
(314) 971-3129
I think there may be an oversight in that Harold O'Connell 's "undivided one-half interest"  in each property (please see deed) has been included in the martial deduction.  IRS Pub. 448, page 28, indicates that the marital deduction applies only to property passing to the surviving spouse.
If this is true, should not the trust contain 50.00% of each property (assuming Jean O'Connell chooses not to exchange properties) rather than the 43.525% of each property as mentioned in Joanne Barnes letter of August 16, 1985?
I apologize for the extended time and effort this account has taken.  I am optimistic that it will soon be resolved.  Again, thank you for your help.
Sincerely,   Anthony O'Connell "


1985.08.23   (Anthony O'Connell to Robert McCandlish) (Copy to Jean O'Connell and Joanne Barnes)
"Thank you for your letter of August 19, 1985, requesting that a resident co-trustee be appointed. 
I request that Andrew Higham be appointed as resident co-trustee.  His address is:
Andrew Higham 6208 Higham Drive
Franconia, Virginia  22310
(314) 971-3129 
I also request that the Trust be funded in accordance with Ms. Joanne L. Barnes letter of August 16, 1985 (attached).   
I apologize for the extended time and effort this account has taken.  I am optimistic that the trust will be funded soon.  Again, thank you for your help.
Very truly yours, Anthony O'Connell"


1985.08.26   (Anthony O'Connell to Joanne Barnes) (Copy to Jean O'Connell and Robert McCandlish)
"Thank you for explaining to me, in our telephone conversation of August 21, 1985, the trust distribution that I was unclear about.  After double checking with Mr. Mackall I now realize I was operating under a serious misconception.   
Would you please explain to me yet another point that I ' m confused about?  Mr. Mackall's letter of August 20, 1985, shows the trust with a 46.1% interest in each of the two parcels of real estate and your letter of August 16, 1985, shows the trust with a 43.525% interest in each of the two parcels of real estate.  He also mentions that you made some minor changes.  Would you please tell me what those changes are and what accounts for the difference in the percentages?  I thank you in advance.
Yours very truly, Anthony O'Connell "


1985.08.29   (Anthony O'Connell to H. A. Higham)
"I am inclosing some background information concerning the trust you so kindly agreed to co-trustee. 
Let me tell you the unfortunate aspect of acting a co-trustee for the trust.  My mother will not appreciate it, in fact she will most probably be negative.  The reason? Hard to say, but in summary, she doesn't want any one telling her want to do with what she considers hers. 
After ten years of the trust not be funded, I have given up tael trying to cooperate with her.  I am simply going to carry out my duty as a co-trustee, and info her on correspondence.  She is so angry at me for pushing this trust to funding that I most probably am out of any future inheritance from her. 
I most fervently hope that this issue with Jean O'Connell does not make you withdraw from your generous offer of acting as co-trustee.  Jean Mary, Sheila, and I are most grateful.  If you do choose to withdraw, I would understand and no matter what, am optimistic that we will always be friends.
Sincerely, Tony"


1985.09.12   (Anthony O'Connell to Robert McCandlish)
"My letter of August 23, 1985, requested that
Andrew Higham 
6208 Higham Drive
Franconia, Virginia  22310
(314) 971-3129
be appointed as resident co-trustee.
This letter is to correct the spelling of Mr. Higham's first name, a part of his mailing address, and telephone area code.  The named individual has not changed. 
I request that
Herbert Anderson Higham
6208 Higham Drive 
Franconia, Virginia  22310
(703) 971-3129
be appointed as resident co-trustee.
Yours truly, Anthony O'Connell "


1985.09.12   (Anthony O'Connell to H A Higham)
"Sorry about the mistakes in your name, address and telephone number.  It has been corrected with the Commissioner of Accounts.   In response to your options mentioned in your letter of September 5, 1985:  
C - Forced liquidation.  No way.  Never thought of it. 
B - Trade of real estate. J. M. O"Connell and I were initially in agreement on this.  She chose to put her residence in trust and the Accotink property totally in her name.  Her accountant, Joanne Barnes,  convinced her some where along the way to record the trust interest as is, ie., a portion of each property to be placed in the trust.  I have no problem with this split. 
A - Simply record the trust interest in the real estate.  Choice of me and J. M. O'Connell .  I am actively pursuing this option.  Although it is slightly unwieldy, it does not require appraisals (dubious anyway) and avoids a source of contention from here and everafter on did the trust or J. M. O'Connell gain or lose.  
Your letter reminded me that the best contribution I could make to my family with respect to this estate is having you as co-trustee.  Thank you. 
Sincerely, Anthony O'Connell "


1985.09.23   (Anthony O'Connell to Henry Mackall) (Copy to H. A. Higham)
"Thank you for your very explicit letter of August 20, 1985.  It was exactly what I needed. 
I'm sorry about our parting several months ago over differences in operating style.  I don't let an MD affect my body or a mechanic touch my car unless I know and agree on the plan beforehand.  Would you be willing to help me again on the condition that any changes or even suggestions to the trust plan described below be first discussed with me and/or the intended resident co-trustee, Herbert Anderson Higham?
At present I see the best plan to be this: 
1.  The trust is to be funded in accordance with your letter of August 20, 1985, ie., with 46.0994 %  interest in each of the two parcels of real estate (pending Ms. Barnes rationale for decreasing the percentage to 43.525%).  Ms. Barnes has not responded to my letter of August 26, 1985.
 2.  That Herbert Andrew Higham serve as resident co-trustee.  Mr. Higham presently serves as trustee in several instruments and for 25 years I have known him as a man of the highest integrity.
 3.  That I and /or Mr. Higham see a copy of the intended final estate filing, and agree to it,  before it is officially submitted to the Commissioner of Accounts.
Mrs. Jean O'Connell and I are not talking.  She apparently has an attorney but choses not to identify him.  By default,  I rather than the trust, will be paying for your services.
I sincerely hope you decide to help me again.
Yours truly, Anthony O'Connell "


1985.11.29   (Anthony O'Connell to H.A. Higham)
"A copy of the trust agreement is inclosed.  The two hand written corrections have been made & agreed to (I called Mr. Mackall today).  
We also discussed another possible clause concerning pay back to Jean O'Connell of real estate taxes when land is sold.  Something like if land is sold while she's alive the trust would pay her back with no interest but if the land is sold after her death the taxes would be a gift since consideration would have been passed in the form of her living there.  On the other hand I much prefer the simple straight forward inclosed agreement.  What do you think?  
Sincerely, Tony O'Connell "


1985.12.09   (Anthony O'Connell to Henry Mackall) (Copy to H. A. Higham)
"Thank you for your letter of December 4, 1985.
I think the revised agreement is a good one though I did add "the principal of " to item five.
My disagreement with Mrs. Barnes and until recently Jean O'Connell , has been the lack of information as to how they are handling the trust.  I have enclosed a copy of a still unanswered letter as an example.  Against this background I ask that a copy of the final estate filing be sent to me prior to my coming east.  Is there some practical reason you don't want to do this?  I need straight forward information from you.  I see no disadvantage.  The advantage to me is no surprises, a good visit, and a source of conflict ended.  I do not want to negotiate and be in conflict during that visit. 
If Jean O'Connell would feel more comfortable with either of my two sisters replacing me as trustee I will transfer what authority I have to them.   
Exactly what else has to be done besides the final accounting and the trustees appearing in court?   Would you send me a sample copy of the annual (?) report I am to make?  Should the real estate be titled to Jean O'Connell and the trustees?  If so what is the cost?  Are any other documents involved?
If Mrs. Barnes does not provide a copy of the final estate filing prior to her submitting it to the Commissioner of Accounts, please send me a copy after it is submitted.
Sincerely, Anthony O'Connell "


1985.12.10   (Anthony O'Connell to H. A. Higham)
"Thanks for your letter of December 4, 1985.  I appreciate your thinking ahead, ie., your questions. 
I can answer some of your questions.  The others I referred to Mr. Mackall. 
The inheritance tax liability has been paid after Harold O'Connell 's death.  There is no inheritance tax liability to the trust or it's beneficiaries. 
The trust document is the will itself.  The distribution is described in section 5A1 and 5A2.  The powers of the trustees are described in section nine.  I understand the inclosed agreement to be something like an addendum. 
May I verify with you that you would be willing to serve as co-trustee without pay?  
I've enclosed copies of Mr. Mackall's letters knowing that I have forgotten to send some some of them to you. 
As I think more about your real estate title question I remember Mr. Mackall said several months ago that it wasn't necessary but not a bad idea.  I think it is an excellent idea.  Thanks again.
Sincerely, Tony"

1986.02.20   (Anthony O'Connell to Henry Mackall)
"Thank you for your letter of February 13, 1986.
 I'll let you know when I'll be coming to Fairfax after all the paperwork pertaining to the trust is completed.  Towards that end, please:
1. Prepare new real estate titles for signature. 
2. Send me a copy of the final estate filing.
Sincerely, Anthony O'Connell "


1986.02.20   (Anthony O'Connell to Jean O'Connell)
"Please excuse the business formality of this letter.  It is an attempt to complete all the paper work pertaining to the trust inorder that I may come to Virginia. 
I'm having a difficult time obtaining a copy of the Final Estate Filing.  Please review the inclosed joint letter and tell me what you think. 
I've asked Mr. Mackall to prepare new real estate documents for our signatures.  If you would rather your attorney do it please let me know and I'll ask Mr. Mackall to stop." 
Love, Tony
(Enclosure to above)
1986.02.20(Anthony O'Connell to Jean O'Connell to Joanne Barnes) (No copy to another)
"Dear Ms. Barnes:
Please send Mrs. Jean O'Connell and Mr. Anthony O'Connell a copy of the Final Estate Filing.
Sincerely, Jean O'Connell (but not signed by Jean O'Connell)  Anthony O'Connell "


1986.03.03   (Anthony O'Connell to Henry Mackall)
"Please allow me to disagree with you.
I feel strongly that reviewing the intended final estate filing and revising the real estate deeds to reflect the trust is essential in preventing future misunderstandings. 
I've submitted for my Mother's review a joint letter from her and I to Ms. Barnes requesting a copy of the intended final estate filing.  I will personally pay you your fee so as not to complicate this account.
I hope you are willing to work with me in my efforts to secure a copy of the intended final estate filing and trust that you will revise the real estate deeds to reflect the trust.
I look forward to visiting you in Fairfax after this paper work is complete.
Sincerely, Anthony O'Connell "


1986.03.06   (Anthony O'Connell to Sheila O'Connell and Jean Nader)
"I want to ask if you will share with me the legal and other expenses of setting up the trust.1
The inclosed agreement represents progress to date.  In my opinion what remains to be done is to insure that these terms are duplicated in two documents.  Toward this end I want to: 
1. Have new real estate deeds drafted to reflect the trust.2    I feel this would help prevent future misunderstandings.  
2. Obtain for review a copy of the intended final estate filing.3 
The final estate filing is import as it determines the assets of the trust.  If the final estate filing is other than out agreement,  I feel contesting it will be much more difficult and expensive after it has been officially filed. 
According to Mr. Mackall's inclosed letter he will not try to provide these documents.  This concerns me.  We had previously agreed that his final fee would be paid by the trust.  I now feel that offering him, in effect, an interest in the trust was a mistake.  In my last letter to him I said that I would pay his fee rather than the trust.
If you would like to share the expenses please send me a check for $450.65.4  Please call or write if you have any questions or suggestions."  
Sincerely, Anthony O'Connell
(Enclosure 1 to above)
"My Attorney"
I feel Mr. Mackall represents me about 20% of the time.  I don't want to fire him (again!) unless absolutely necessary.  I want to avoid the expense of familiarizing a new attorney with all the facts. I need someone in Virginia to talk to the three principals there since they won't talk to me.
1.Ms. Barnes has never answered any of my correspondence.
2. The identity of the executor's attorney is a secret. 
3. Mother does not "hear" things I say about the trust. 
"What's the Conflict with Mother?"
 I absolutely do not know.
"Oh, How Simple It Could Be" 
Act 1, Scene 1
(A House in Springfield with a telephone)
Executor:  "Hello, Ms. Barnes?  Prepare the intended final estate filing according to the agreement and send a copy to me and my attorney for review.  If we like it we'll send the trustee a copy"
"Hello, Mr. Attorney?  Please prepare new real estate deeds according to the agreement and send copies to the trustee.  If you think Ms. Barnes'' intended final estate filing is OK, please send him a copy of that also.
Act 2, Scene 1
(A house in St Louis with trust related documents in the mailbox)
Trustee:  "Hello, Airlines?  Please reserve the first available space to Washington, D.C. so I can qualify as trustee." 
The End"  
(Enclosure 2 to above)
 1.Virginia law allows a trustee to charge an annual fee (1%?) but I have never intended to do that.  On the other hand I don"t want to incur significant personal expenses beyond my time and effort. 
 2.Ownership would read something like this:
Jean M. O'Connell 53.9006?
Herbert A. Higham and Anthony M. O'Connell , trustees, 46.0994%
It now reads:  Jean M. O'Connell   50.000% 
Harold  A.  O'Connell   50.000%  
 3.Three estate filings or accounts by the Executor listing the assets of the estate have been filed to date:
1st Account:  May 1975-May 1977
2nd Account: May 1977-December 1980
3rd Account: January 1981-December 1984 
What remains to be filed is:
Final Account:  January 1985-Present  
After the final account the reporting is taken over by the trustees reporting the trust assets rather than the executor reporting the estate assets.
 4. I arrived at $450.65 by the following computation:
$   23.50 Postage , professional typing , copies. 
$  168.45 Long distance phone calls.
$  360.00 Attorney bill of 7/10/85 (paid).
$  800.00 Estimated final attorney bill.
$1,351.95 divided by three equals $ 450.65."


1986.03.17   (Anthony O'Connell to Jean O'Connell)
"Hope you had a good trip. I ' m inclosing a copy of the agreement you requested.  I called Andy last night.  He had just received the agreement on March 14, 1986!
Love, Tony"


1986.05.17   (Anthony O'Connell to Henry Mackall)
"Please petition the court with-out the concessions.
Please send me a copy of the Judges decision, the trustee package you mentioned if he approves, and your final bill.
Is there anything else I need to know?
Thank you for your service.
Sincerely, Anthony M. O'Connell "


1986.07.01   (Anthony O'Connell to Robert McCandlish) (Copy to H. A. Higham)
"Would you please send me a copy of the final estate filing to each of the trustees, Anthony M. O'Connell and Herbert Anderson Higham?
A copy of the Certificate of Qualification is inclosed.
I thank you in advance.
Sincerely, Anthony M. O'Connell "


1986.08.18   (Anthony O'Connell to Jean O'Connell)
"Thank you for the wonderful vacation. It was a superb idea. Nice to get reacquainted with you all.
Howard is a riot. He's so much fun to be around.
Jean Mary is a lovely person.
I'm including a print of the mural I finished.
I got my copy of the final estate filing of the trust. That problem is over and done with. My (Howard's) frozen sauce stayed frozen through the 7 hours of airports and airplanes.
Love, Tony"


1986.08.27   (Anthony O'Connell to Robert McCandlish) (Copt to H. A. Higham)
"I am co-trustee of a trust created by the will of Harold A. O'Connell and have two questions concerning the filing of an Inventory and an Accounting.  1. I've been advised to file an Inventory, yet page 4 of the Notice to Fiduciaries states "A trustee of a trust created by a will is not required to file an Inventory but is required to file Accountings as specified above".  Do I, in fact, not have to file an inventory?  2.May I get your permission to file Accountings of the trust once every three years after the initial Account, instead of annually?  The assets of the trust consists of part interest in two pieces of non-income producing real estate and I anticipate no change in their status.  During the ten year life of this estate Accountings were done every three years.  Thank you for your help.
Sincerely, Anthony M. O'Connell "


1986.10.23   (Anthony O'Connell to Henry Mackall)
"Inclosed is final payment of $640.00 for a total payment of $1,000.00 per your estimate.
Thank you for your service."