Anthony O'Connell


1992.01.06   (Anthony O'Connell to Sheila O'Connell)
"Thank you for your prompt response to my letter of December 31, 1991, concerning Accotink. In reply to your question about tie Lynch Notes . . . . . . Some mechanism has to be created to distribute the annual Lynch Notes to us three beneficiaries and some funding has to be set up to pay the expenses of Accotink such as real estate taxes, attorney fees, business expenses, and the unexpected. My recommendation to solve the two problems is that the notes be paid to The Accotink Corporation and I would immediately distribute these monies to us three, less projected corporate expenses for the year. If you think there is a better way please let me know.
Sincerely, Anthony O'Connell "


1992.01.14   (Anthony O'Connell to Jean Nader) (Copy to IRS)
"I am required to file with the IRS a copy of the enclosed schedule K-1 (Form 1041.). It shows the distribution from the trust to you in 1991. The total distribution of $ 35,000.00 consists of: $ 5,085.33 taxable interest, 28,119.79 taxable long term capital gain, 1,794.88 non-taxable-long term capital gain,  $ 35,000.00 total The "gross profit percentage" of 94% on line 15 of the attached form 6252, Installment Sale Income, determines the taxable and nontaxable capital gain breakdown."
Yours truly, Anthony O'Connell , trustee


1992.01.14   (Anthony O'Connell to Sheila O'Connell, Jean O'Connell) (Copy to E. A. Prichard)
"Thank you for your response to my letter of December 31, 1991. I understand that Jean votes yes and Sheila votes no. I understand Sheila is concerned about the Lynch Notes funding the expenses of Accotink and she woul6 like to approve or disapprove any expenses over a certain level. As I have said, I can not do this. The remaining suggestion I have is the one described in Andy Higham's letter. I would use my own funds for Accotink and the Lynch Note payments could be received and. distributed by some other entity. Perhaps one of you has a solution. For reference, I am enclosing some documents I found in Mother's papers. Apparently they are from a realtor recommended by Mr. White. I look forward to your response.
Sincerely, Anthony O'Connell "


1992.02.08   (Anthony O'Connell to Jean Nader)
"Happy Valentine's Day. In my letter to you of January 14, 1992, I asked you whether you wanted me to pursue Accotink using my own funds and that I be paid back in the manner described in Andy Higham's enclosed letter of February 3, 1986. Would you please respond to this proposal? I know you are busy, but it is esential for me to make some decisions. Please tell me what you would like done with Accotink and how you want to do it. I now realize I was operating under a misunderstanding when I wrote that letter in saying that you had agreed to use the Lynch payments for Accotink. In order to minimize future misunderstandings, I ask that you please put your intentions for Accotink to me in writing. Please tell me what you would like done with Accotink and how you want to do it. Your third of the 1/31/92 attorney bill for $1,337.50 from Mr. Ed Prichard is $445.83. Please send me a check for $445.83. The enclosed check for $5,000.00 is a distribution from the Trust."
Love, Anthony O'Connell "


1992.02.08   (Anthony O'Connell to Sheila O'Connell)
"In my letter to you of January 14, 1992 , I asked you whether you wanted me to pursue Accotink using my own funds and that I be paid back in the manner described in Andy Higham's enclosed letter of February 3, 1986. Would you please respond to this proposal? I know you are busy, but it is esential for me to make some decisions.
Please tell me what you would like done with Accotink and how you want to do it.
I was operating under a misunderstanding when I wrote that letter in saying that Jean agreed to use the Lynch payments for Accotink. Jean called me after receiving the January 14 letter and said she did not agree to the funding. In order to minimize future misunderstandings, I ask that you please put your intentions for Accotink to me in writing. Your third of the enclosed attorney bill of $1,337.5 0 is $445.83.
Please send it to me on receipt of this letter.
Sincerely, Anthony O'Connell "


1992.02.13   (Anthony O'Connell to Sheila O'Connell) 
"Thank you for your telephone message yesterday. I'm glad the distribution made you so happy.  I would like to resolve Accotink. Would you please respond to my letter of January 14, 1992?
Love, Anthony O'Connell "


1992.02.18   (Anthony O'Connell to Bruner, Kane & McCarthy, Limited) 
"Would you please do these 1991 fiduciary returns?
1. Federal, and K-1's sent to Jean O'Connell's {SSN 230-50- 6044) estate and the three secondary beneficiaries. The three secondary beneficiaries are:
A.  Sheila O'Connell  SSN 224-54-7273  44 Carleton Street  Portland, Maine 04102
B.  Jean O'Connell Nader  SSN 225-50-9052   350 Fourth; Avenue   New Kensington,  Pennsylvania 15068
C. Anthony O'Connell  SSN 225-52-7637   5541 Franconia Road  Springfield, Virginia 22150
2. Virginia
3. Fairfax County {Commissioner of Accounts}, Seventh Account Because Ms. JoAnn Barnes has been handling Jean O'Connell's taxes and is familiar with this installment sale, perhaps she would prefer to handle it. I would appreciate it if you would save your working papers for me.  I would particularly like to see how you compute the 2% floor on line 15a of Form 1041 and the alternative minimum tax for fiduciaries with it's DNAMTI.
Page three of the trust instrument {enclosed} states, with qualifiers, that the net income of the trust is to go to Jean O'Connell. Rather than waiting until the end of the year to compute the exact net income, I estimated it in April when the annual payment from the installment sale was received. Consequently, I think I have over distributed and perhaps distributed a cumulative $7,389.87 in principal to Jean O'Connell. Perhaps this amount is incorrect. The Commissioner of Accounts advises me that I should request this back from the estate {and where it won't he hit with an estate tax). On the other hand perhaps it is not worth the amended returns. Would you please advise me of my options and their respective consequences?
(Note: This portion is accounting and not included here)
The following financial papers, or copies of financial papers, are enclosed:
1.  Federal and Virginia returns for 1988, 1989 and 1990. Missouri returns for 1988 and 1989 {I had a trust account in Missouri at that time). The "Gross profit percentage" on the 1988 installment sale is 94.1349%. I used a rounded 94% on the 1388 return.
2.  Fairfax County Trust Accounts One through Six.The Fifth {1989) and Sixth {1990)Accounts to the Commissioner have not been officially approved yet buttoday "Stephanie" at the Commissioner's Office {703 385- 0268) said they look correct. Because the Fifth Account was corrected after the Sixth Account was submitted, and the correction caused a net increase in assets of only $1.01,  "Stephanie" says the change is not significant enough to revise the Sixth Account.
3. Data for Seventh Account {1991) to Fairfax County Commissioner of Accounts.
4. Check book record and checks 200-283 except:
202 stopped payment    210 torn up  237 torn up  250 torn up  260 torn up  273-278 all November, missing
5. Monthly bank statements and spreadsheet for 1991.
6. 1099 Int $ 48,181.18    1099 Int 1,612.08    1099 Int 953.80   1095, Int 58.53
7. Summary "Trust. 92"
8. Will of 3.A. O'Connell, page 3"
Yours truly, Anthony O'Connell , trustee"


1992.02.24   (Anthony O'Connell to Edward White) (Copy to Jean Nader)
"I understand that my sister, Ms. Jean O'Connell Nader, co-executor of my mother's will, has asked you on behalf of our family, if you would voluntarily relinquish your co executorship. I understand that you were not willing to do this. Would you please reconsider your refusal in order that I may serve as co-executor as originally requested by my mother in her will?
Yours truly, Anthony O'Connell "


1992.02.29   (Anthony O'Connell to Sheila O'Connell)
"I received your check for $435.87 today. I am returning it since I felt it necessary to pay Mr. Prichards bill without further delay.  I paid the bill out of the Trust.
Sincerely, Anthony O'Connell "


1992.03.07   (Anthony O'Connell to E. A. Prichard)
"Thank you for the consultation.  Please stop the billable hours until furthur notice.
Yours truly, Anthony O'Connell "


1992.03.08   (draft?) (Anthony O'Connell to Sheila O'Connell )
"In my letter to you of January 14  
I would like to resolve Accotink. Would you please respond to my letter of January 14, 1992?
Love, Anthony O'Connell "


1992.03.09   (Anthony O'Connell to Sheila O'Connell) (Copy to Jean Nader)
"I received your phone message today saying you were confused as to why I told Jean you had not responded to my second proposal.
In summary, I have presented to you two proposals for Accotink. My first proposal was rejected because you wanted veto power on expenses after some undetermined level. My second proposal was to use my own money and compensate myself at sale time in the manner described in Andy Higham's letter of February 3, 1987. After almost two months and three letters of request, I have been unsuccessful in getting from you a "go" or "no go" to my second proposal . Now I have to write this fourth letter to prove that.
1. My letter of January 14, 1992
2. My letter of February 8, 1992
3. My letter of February 2, 1992
4. Your undated note I received last week
In your note you asked if I would need a real estate brokers license to get a percentage of sale. To make my proposal work is my problem. What I needed from you was a "go" or "no go" for a funding plan. The rest of your note seems to suggests another proposal. My proposal is not mentioned.
If a funding plan was agreed upon, how difficult would it be to get your signature on the legal documents to make it work? 1 can do nothing without your cooperation. After six years, I feel I will never get it.
I have done all I can. My two proposals are dead. I have no more ideas. If you would like to present a comprehensive and specific proposal I will give it my full consideration. I have no problem with you contacting Mr. Prichard but understand that the bills are to be sent to you. Of course I can not speak for Jean. If you ignore this letter, I believe it will costs you, Jean an I considerable hundreds of thousands of dollars. Good luck!
Sincerely, Anthony O'Connell "


1992.03.12   (Anthony O'Connell to Wayne Lynch) (Copy to E. A. Prichard)
"Thank you for your March 11, 1992, letter notifying me that Lynch Properties Limited
Partnership plans to pay the balance of the note on April 21, 1992. I agree with your figures. Would you please wire the $466,822.16 to account 256072675 230011938022 at the Continental Federal Branch in Springfield {703 237-7115)? It has been a pleasure.
Sincerely, Anthony O'Connell "


1992.03.23   (Anthony O'Connell to Jeannette Oken)
"As you requested in your letter of March 20, 1992, I am enclosing the following documents:
1. Original Deed of Trust Note No. 2, face value $535,346.51, marked "Paid in Full" and signed by me.
2. Certificate of Satisfaction (B), with my notarized signature.
3. Signed Court Order accepting the resignation of HERBERT ANDERSON HIGHAM as co-trustee.
Sincerely, Anthony O'Connell , trustee"


1992.03.30   (Anthony O'Connell to Edward White) (Copy to Jean Nader)
"I have a few questions I hope you would be kind enough to answer.
1. As you know, the Lynch Limited Partnership plans to pay my Mother's estate $545,820.43 on April 21, 1992. What is your best guess as to when and in what amount(s) you will make distribution(s) to the beneficiaries?
2. The license plates on my deceased Mother's Van expire in April of 1992. Virginia DMV requires a new title with the new owners name before they will issue new plates {The plates cannot be renewed by the co-executors signing for Jean O'Connell). The bank will give the co-executors the title if you simply pay them the interest on the loan. I understand the principal on the loan has been paid and I am guessing that the interest is something in the range of $1200 to $1400. Would you please pay the bank the interest so they will give you the title? What is your decision as to who gets the van and how much will it costs?
3. What is your fee for being co-executor of my mother's estate?
Yours truly, Anthony O'Connell "


1992.04.07   (Anthony O'Connell to Edward White) (Copy to Jean Nader)
"This morning I received the papers on my mother's 1988 Plymouth. The receipt states "RECEIVED of the Estate of Jean M. O'Connell, one 1988 Plymouth Station Wagon of a value of $8,000.0"  
Would the recipient of the Plymouth have the $8,000.00 value deducted from their eventual distribution from the estate? In effect, is the recipient of the $8,000 Plymouth choosing between $8,000.00 in cash or the $8,000.00 value of the Plymouth? What are the tax consequences for the recipient?
Yours truly, Anthony O'Connell "


1992.04.09   (Anthony O'Connell to Jean Nader)
"I received the documents for the Plymouth on April 7, 1992. Bruner, Kane and McCarthy, Ltd., tell me if I sign the enclosed receipt stating I have received $8,000.00 in value from the estate, I will in effect, be paying $8,000.00 for the Plymouth.
Unofficially you have told me I would be charged $1.00 or what ever the co-executors decide. I understand you want the receipt signed and forwarded to Mr. White as soon as possible. Before I do that, I would like to know how much the Plymouth will cost me if I accept it. In his letter of April 4, 1992, Mr. White states that I am not to ask him any more questions but "address all correspondence to Mrs. Nader". Would you please give me something in writing stating what it will cost me to accept the Plymouth?
Love, Anthony O'Connell "


1992.04.21   (Anthony O'Connell to Edward White) (Copy to Jean Nader)
"Enclosed is a receipt for the 1988 Plymouth and a check from the trust to the estate of Jean O'Connell for $ 1,475.97. The amount of $ 1,475.97 is the balance of the net income due Jean O'Connell for the period 1/1/91 to her death on 9/15/91. 
Yours truly, Anthony O'Connell "
(Enclosure to above)
"April 21, 1992    Today I received from the estate of Jean O'Connell, one 1988 Plymouth Station Wagon, VIN IP4FH4037JX221930.    Anthony M. O'Connell"


1992.05.05   (Anthony O'Connell to Jean Nader and Sheila O'Connell) (Copy to Edward White)
"Hope you both are well. I would like try to get resolution on the Plymouth Van.  Jean, I hope you don't mind me taking the initiative on this. I talked to Mr. Prichard today. He agreed with me that if I had signed the receipt Mr. White wrote, the Plymouth would. have cost me $8,000.00. Mr. Prichard said that if it is the will of both of you to sell it to me for $1, it is necessary that you both sign a statement to that effect. It is the beneficiaries decision. Mr. White is lot a beneficiary. If either of you do not wish to do that, no hard feelings. Just tell me, Jean, where you want me to park the Van and I'll mail you the keys. Please sign and date the appropriate line on the enclosed sheet and return it to me in the enclosed stamped and self addressed envelope. That is all there is to it.
Love, Anthony O'Connell "
(Enclosure 1 to above)
"It is my decision as a beneficiary of the estate of Jean O'Connell, that Anthony O'Connell maypurchase the 1988 Plymouth Van now in the estate, VIN lP4FH4037JX221930, for one dollar. 
Name   Jean Nader (seal)    Date May (5), 92"
(Enclosure 2 to above)
"It is my decision as a beneficiary of the estate of Jean O'Connell, that Anthony O'Connell may purchase the 1988 Plymouth Van now in the estate, VIN lP4FH4037JX221930, for one dollar. 
Name   Sheila O'Connell (seal)   Date 5-9-92"

Editor's note: My sisters did not sign this on the day I wrote it, but just after I wrote it (probably, at least Jean Nader anyway, when we meet at the dedication of Jean O'Connell's garden). I put the signed copies here.)


1992.05.06   (Anthony O'Connell to Jean Nader) (Copy to Edward White)
"I will send you and Mr. White a copy of the court accounting from the trust for the period 1/1/91 thru 12/31/91 by the end of this month. If that is not soon enough please let me know and I will do what I can. It is all but complete but I want to go over it again and possible make some adjustments. The estate may owe the trust something. That would be to the beneficiaries benefit because that would avoid the estate tax so the eventual distribution to the beneficiaries would be greater. As you can see from the attached enclosure, the Commissioner of Accounts has advised me that this account is 'not due until 10-20-93.
If there is any other information Mr. White needs from the trust, he should write to me, the trustee, telling me what it is. If he is not willing to do this, I can not be responsible. Mr. White position as co-executor allows him no authority over the trust. He should not charge us extra to find that out. Please tell me if there is anything else you need besides the 1991 court accounting from the trust, or of any other way I can be of help to you. For a second opinion on anything, I would suggest you call Mr. Ed Prichard of McGuire, Woods, Battle & Boothe at (703) 712-5000. I will take care of any fees you incur.
Love, Anthony O'Connell "


1992.05.07   (Anthony O'Connell to Jean Nader)
"You have been absolutely wonderful in sending information. It blows away mistrust and suspicion. Please keep it rolling, even stuff you think may be borderline relevant. Would tell me the story behind the penalty wavier? I am not going to nail you for any inaccuracies, just tell me in your own words as best you know it.
I know it is against your trusting personality, but think of the significance and implications of Mr. White purposely misleading you on the receipt for the Plymouth. I trust that if you wanted me to pay $8,000 for it, you would have been up front and told me so. I will get off my soap box. Please feel free to call Mr. Ed Prichard at (703) 712-5000 for a second opinion. I will take care of any fees. Mr. Prichard has no self interest in this and is not representing me. I see him occasionally for advice. Going to see him yesterday was like a breath of fresh air. Above all, I love you.


1992.05.12   (Anthony O'Connell to Jean Nader) (Copy to Sheila O'Connell and Edward White)
"I am returning to you the reassessment applications I received yesterday with the June 1, 1992, deadline. I would not touch this with a ten foot pole for fear of Mr. White convincing you to sue me for something. I talked to my zoning attorney this morning. He advised me that asking for a lower assessment would not interfere with future plans for Accotink. The appraiser he recommended estimated the very detailed kind of appraisal that goes to the IRS would cost about $2,000. He could probably have it by the end of the month. I want to solve the problem. Because $2,000.00 is a reasonable figure rather than the $7,000.00 to $7,500.00 for the appraiser recommended by Mr. White {Who would not be available until October of 1992?}, I hired this appraiser and will pay for it out of the trust if necessary. However, it would save the beneficiaries about $800 if it were paid out of the estate because of the estate tax. To me it is not worth a fight. If you would like to solve problems in which you want information from me, please give me a list now so that I can plan for it. Please, no more surprise requirements and deadlines.
Sincerely, Anthony O'Connell "


1992.05.12   (Anthony O'Connell to E. A. Prichard)
"I apologize for any misrepresentation or awkwardness that I may have caused you. I value you and your advise to the highest degree.
Yours truly, Anthony O'Connell "


1992.05.12   (Anthony O'Connell to Jean Nader and Sheila O'Connell) (Copy to E. A. Prichard and Edward White)
"I talked to Mr. Prichard yesterday. In reference to the above letter, in which I tried to resolve the Plymouth issue, Mr. Prichard mentioned that his advice to me, concerning Mr. White's receipt, was given without knowledge of Jean Nader's letter of April 14, 1992 (enclosure 1). This is, of course, entirely true. I did not mention this letter because I felt it did not protect me from Mr. White. We discussed numerous issues. If it was a mistake, it is entirely my fault.
Sincerely, Anthony O'Connell "


1992.05.13   (Anthony O'Connell to Tom Reed)
"Nice to talk to you yesterday. I am very happy that you can do this by the end of the month. The information you requested is enclosed. I would appreciate it if you would return it to me after you are through.
1. Site Plan 7818-SP-03-3 which has been on hold in the Fairfax County Bond Office since November of 1989 or 1990. It is, of course, not recorded. I have been advised that the developer has officially applied for Chapter 11 bankruptcy.
2. Sewer easement of 1965. Later an additional smaller sewer was added from the east that connects to it perpendicularly. You can see it on the above mentioned site plan.
3. Survey in 1953 by Joseph Berry that was never recorded. I have never been able to get any backup information on this from the existing company that grew out of Joseph Berry.
4. Letter from the Secretary of Transportation, Vivian E. Watts, stating that there is no legal access to 890-4-001-17. Some of the tax maps show Cinder Bed Road as a solid line to parcel 17, but this is in error.
5. Developer's application RZ-86-L-073 of August 23, 1989, with Staff report addendum of September 1, 1989, and September 12, 1989. As you can see, there is extensive Marine clay, steep slopes and EQC in and on parcel 817.
If there is any other information that you might think helpful, please do not hesitate to call. Please send the bill and appraisal to me. Thank you very much."
Sincerely, Anthony O'Connell "


1992.05.15   (Anthony O'Connell to Jean Nader and Sheila O'Connell) 
"I would like to give you some background information on Accotink. Two signed sales contracts have been made on Accotink. The buyers pulled out toward the end of the study period.
1. $ 750,000.00 with a 6% commission by Andy Higham on 7/7/87.
2. $ 1,100,000.00 with no commission by me on 1/26/89 Mr. White's recomendation to mother for Accotink was to use the realtor Mr. McEnearney. His marketing plan would be to ask for $525,009.00 {$35,000.00 per acre times 15 acres} once to the adjacent developer with the developers same terms and conditions.
a. That developer has officially filed for bankruptcy. If the developer bought Accotink on the same terms and condition it would must likely have to go through foreclosure to try to get part of that money back.
b. The asking price is less than half of what I got a signed contract for.
c. Mr. McEnearney would ask once for the $525,000.000 and then "adjust the selling price".
d. Mr. McEnearney would charge a 10% commission."


1992.05.15   (Anthony O'Connell to Edward White)
"My copy of my mothers 1991 tax return shows her estate should be penalized because adequate estimated tax payments were not made. Please tell me specifically the reasons for this. Please be very specific. Would you please send me a list of all the information and/or requirements you need from me that would help you settle my mothers estate. Please be specific. Please send me a copy of all past and future correspondence and documents concerning my mother's estate. I thank you in advance.
Sincerely, Anthony O'Connell "


1992.05.29  (draft?) (Anthony O'Connell to Forest Balderson) (Copies to E. A. Prichard, Edward White, Jean Nader and Sheila O'Connell)
"It was a pleasure to talk to you today. Thank you for your willingness to respond to Mr. White's Letter. oaddress Mr. White's Questions in writing.
Enclosure: Mr. White's letter of May 19, 1992."


1992.05.29   (Anthony O'Connell to Edward White) (Copies to E. A. Prichard, Forrest Balderson, Jean Nader and Sheila O'Connell)
"Thank you for your letter concerning the Seventh Trust accounting. In the future would you please send letters concerning me or the trust directly to me? It will save the beneficiaries attorney expense. I would appreciate you sending a copy to Mr. Prichard. I talked with Mr. Forrest Balderson today. Mr. Balderson prepared the account and states that the numbers are correct. He reminded me that court accounting and taxable accounting are different animals and often do not match. I believe this applies to your questions in paragraphs 1 and 2. Please feel free to call Mr. Balderson at (703) 549-7800.
I will try to address your paragraph 3. Rather than wait until the end of each year and calculate the exact net income of the trust to be distributed to my mother, I estimated the net income in April so I could make the distribution to her immediately after the trust received the annual April payment. The consequent year end adjustments were:
Third Account                $ -5,906.72 (Mother owed to trust)
Fourth Account               $  - 687.03 {Mother owed to trust)
Fifth Account                $ +5.796.98 {Trust owed to mother)
Sixth Account               $  -2.908.97 {Mother owed to trust)
Net carryover                 $ -3.705.74 {Mother owed to trust)
Seventh Account,1991  $ +5.181.71 {Trust owed to mother}
The net carryover of $-3.705.74 up to the seventh account combined with the $ +5.181.71 of the seventh account netted $1.475.97 the trust owed my mother. This is the $ 1,475.97 check I mailed to you. Mr. Balderson tells me he called you concerning the real estate taxes before he did the account and discussed it with you. Is it necessary to change it now? My trust accounting is on a cash basis. I think a per diem split of the September interest would be accrual accounting. I don't think I can mix the two methods. If the Commissioner of Accounts says it's appropriate, it's fine with me. At this point in time, I believe Mr. Balderson and I are of one mind that the estate does not owe the trust and the trust does not owe the estate.
I have a few questions concerning my mother's 1991 tax return.
1. My copy shows she should be penalized by IRS and Virginia because adequate estimated tax payments were not made after her death. I believe my sister is convinced I am responsible for this. If it is my fault, I will pay for it out of my pocket. I feel the other beneficiaries should not be charged for the negligence of another. Would you please lay out the specifics on what happened?
Please be very specific.
2. My copy also does not show the principal of $125,188.17 paid to my mother by the Lynch Note in April of 1991. It does show the interest. With a gross profit percentage of .79 on the installment sale, about S 98,898.65 of the $125,188.17 should have been reported on line 13 of the 1040 as a capital gain. It appears that this omission is up and above the penalties and interest already acknowledged. Why was it not reported? Will you amend the return?
3. On Schedule B under dividend income, what is the significance of "**BAL ON 1040 OF JEAN NADER, SSN 225 50 9052"?  I look forward to your response."
Your truly , Anthony O'Connell "


1992.06.09   (Anthony O'Connell to Jean Nader)
"You asked me some questions in your letter I received today. I will be glad to answer them but first I wanted to check with you as to what you wanted me to understand by prefacing your questions with "Personal questions from me". I feel any issues involving the trust or mother's estate should be dealt with above board and in the open sunshine for all to see. Consequently, my correspondence concerning the trust or mother's estate will include copies to all the beneficiaries, Mr. Prichard, Mr. White, perhaps the Commissioner of Accounts or whoever I think should know. I did not want to do this without your prior approval. If you are agreeable to that I will be happy to respond to your questions. Thanks for the nice letter. Sounds like the beach was wonderful.
Love, Anthony O'Connell "


1992.06.09   (Anthony O'Connell to Jean Nader, Edward White) (Copies to E. A. Prichard and Sheila O'Connell)
"Enclosed is the appraisal of Accotink, indicating a value of $300,000.00. The cost of the appraisal was $2,000.00 and was paid for by the trust. Jean, thank you for sending me a copy of the reassessment form you sent to Fairfax County. I noticed you used my letters of August 3, 1987, of September 14, 1987, and a tax map to document that Cinder Bed Road is not maintained. This documentation implies Cinder Bed Road is a legal access to Accotink. I thought this also until I received a response to the September letter from the Secretary of Transportation, a copy of which was included in the Accotink file I sent to you. This letter is very significant. It invalidates the documentation. The county road map is incorrect. The tax map showing solid lines for Cinder Bed Road all the way to our parcel is incorrect. Cinder Bed Road stops short of it, something like half a mile short. There is no legal access to Accotink. I think this is a very big factor in applying for reassessment. It is also the sole justification for getting a public road access through the planned development to the east. If we don't get this access, our property will be of little value. Personally, I would recommend that you make it clear to the county that there is at this time no legal access. I do not want to hurt your feelings. I feel you and all concerned should know the situation. I feel how Accotink is managed from here on out will very significantly effect its value. If there is any future correspondence concerning Accotink that you might like me to review, I would be happy to do so. Thank you for the nice letter I received from you today.
Sincerely, Anthony O'Connell "


1992.06.10   (Anthony O'Connell to Ken Sanders)
"Thanks for recommending Mr. Ted Reed as an appraiser.  He did a terrific job for us.
Sincerely, Anthony O'Connell "


1992.06.25   (Anthony O'Connell to Thomas Dittmer) (Copies to Thomas Reed, E. A. Prichard, Edward White, Jean Nader and Sheila O'Connell)
"As promised in the previously submitted appeal for reassessment, a detailed professional appraisal of 90-4-001-17 is enclosed. The appraiser, Mr. Thomas E. Reed, places a value of $300,000.00 on the property. The enclosed Fairfax County soil evaluation report states that 49% of parcel 17 is flood plain, 37% of it is marine clay and only the remaining 14% is good for building. It is my personal belief that if I had made this special soil report available to the appraiser, it probably would have justified an assessed value significantly below $300,000.00. The appraiser can be reached at (703) 591-3739. Also enclosed is a copy of an October 13, 1987, letter from the Secretary of Transportation. As you can see, Ms. Watts' states that the present mapping of Cinder Bed Road is in error. Contrary to the present County tax map 90-4, Cinder Bed Road does not extend to parcel 17, but ends .49 miles short of our property. Consequently, there is no legal access to parcel 17. I believe the county tax maps published prior to 1967 will verify this. In short, parcel 17 is legally and functionally landlocked. It is my personal belief that the existing $600,000.00 assessment was, in part, innocently and unknowingly based on this mapping error. If there is any confusion on this point, please call me at (703) 971-2855 and I will provide any information that you might think helpful. Thank you for reconsidering the assessment. I would like to be present at the time of inspection.
Yours truly, Anthony O'Connell "


1992.06.25   (Anthony O'Connell to E. A. Prichard)
"I have finally reviewed the Land Trust Agreement and related documents you sent me November 15, 1991. I hope they are still in your computer. I like them very much but do have a few questions and some requests. I understand my sister Sheila O'Connell {and that is her legal name} does not want to enter into a Corporation or Limited Partnership so I will forget about these entities and work with the Land Trust Agreement. The ownership percentages set forth on page 12 of the Land Trust Agreement are correct. I am assuming that unlike the 53.9006% of Accotink owned outright by my mother which I understand was by law automatically and immediately distributed in equal shares to the three beneficiaries upon her death, the 46.0994% of Accotink in the trust is not treated the same way? The real estate in the trust is considered distributed only with the signing of this agreement or the filing of the last account by the trust? I still don't quite understand why both a power of attorney and trustee position are used. You explained it to me once but it went over my head. My goal in using a binding agreement is to maximize the dollar amounts to the beneficiaries by maximizing the value of Accotink, selling Accotink, distributing the cash and dissolving the Land Trust Agreement. I do not want to be stuck in the position of having to depend on any cooperation or signature of someone else towards that goal. Because of my experience over the past seven years, it is my personal belief that this dependency would render my efforts futile. It is also incredible frustrating. After reviewing the documents, I hope I am correct in my understanding that I, as sole trustee and sole power of attorney, can not be removed without permission of all the beneficiaries {Except, I assume, for mismanagement, doing something illegal, poor performance, etc.,. If this is not true, can you make it so? I do not understand and am concerned about the first sentence in paragraph 8.03. of the Land Trust Agreement.  The sentence ends " . . . . . . . . . provided the Trustee has not received de written notice of the revocation of the power of attorney by ANY of the Beneficiaries. Is this a mistake or am I not interpreting it correctly?
I would like to be compensated for my efforts. Can you incorporate the following provisions into the Agreement?
1. That I be compensated for my efforts on a value added basis. The basis would be $300,000, the assessed value of the property determined by professional appraisal on June 8, 1992. MY compensation would be 1/3 of any amount realized up and above this $300,000 base. For instance, if I sold the property for $800,000, the increase .in value through my efforts would be $800,000 - $300,000 or $500,000. One third (1/3) of $500,000 would Se $166,667. The balance would be distributed to the beneficiaries.
2. That I, as sole trustee and power of attorney, would pay for all expenses towards increasing it's value and the expenses incurred in the eventual sale. This would include paying any sales commission.
3. That the real estate taxes be shared by all the beneficiaries. In the event a beneficiary does not provide their share, the trustee will cover the short fall and be reimbursed the principal plus 10% interest per annum. The trustee would be reimbursed for any outstanding real estate tax shares still owed by other beneficiaries at settlement on the eventually sale of the property.
Mr. Prichard, what do you think of these provisions and what comments might you have? Assuming a Land Trust Agreement can be written to meet these goals, I would like to send each of my sisters a separate copy for signature. Otherwise it's more probable that I may never see it again. I remember the Lynch Limited Partnership sent separate copies for signature.
Yours truly, Anthony O'Connell "


1992.07.17   (Anthony O'Connell to Edward White) (Copies to Jean Nader and Edgar Prichard)
"I received one and only one gift from my mother in excess of $10,000.00. As shown on her enclosed Form 709 for 1988, I received $15,000.00 on April 22, 1988.
Please let me know if you need any other information.
Yours truly, Anthony O'Connell "


1992.07.30   (Anthony O'Connell to Jean Nader) (Copies to E. A. Prichard, Edward White and Sheila O'Connell)
"Thank you for your letter. I will do my best to answer your questions.
1. I do not know the status of the Fairfax County reassessment.
2. I am not handling Accotink. If you and Sheila would like me to handle Accotink, I will. I have sent you a copy of anything I did do concerning the reassessment.
3. You could call the appraiser, Mr. Thomas Reed at (703) 591-3739, and ask him. As you know, the down side of getting an even lower basis on the property is that you, Sheila and I will have to pay a greater capital gains tax on our personal returns when Accotink is sold.
5. I am not sure I understand this. Would you elaborate on it or give me the source of your information so I can check it out? I believe the appropriate method for reimbursing the trust for a service the trust provided to the estate is for the estate to reimburse the trust. The trust account is open.
6. A copy of the appraiser's bill with his notation that it has been paid and a copy of the canceled check is enclosed. Please have the estate send me a check made out to the trust in the amount of $2,000.00.
Comments :
A. If you call the Commissioner of Accounts Office at (703) 385-
0268, I believe they will tell you that it is normal procedure for a trust to remain open until all the money that should go in to the trust is received and that there should be sufficient money in the trust to pay for necessary expenses until that time. For example, the trust will get a 1992 tax refund from the IRS and from Virginia. If I terminate the trust before these checks arrive I would have to reopen the trust in order for those checks to be cashed and distributed to the beneficiares.
B. The trust assets as of 1/1/91 were $620,207.90.
Accotink       $ 34,574.55
Lynch note    535,346.51
Cash                50,286.51
           Total $620,207.90
Of this $620,207.90, Accotink, which I understand passed directly to the beneficiaries at mother's death, accounted for $34,574.55. So $620,207.90 -$34,574.55 leaves $585,633.35 in cash and the Lynch note.
Distributions of this $585,633.35 to date are as follows:
(This part of lines and columns of numbers is not included here)
Ninety-seven and one third percent (97.33%) of the trust assets have been distributed. The big jump in distribution on 4/21/92 resulted from the Lynch paying off the entirety of the note on 4/21/92. I felt it would have been impractical to distribute the note to the three beneficiaries prior to 4/21/92.
C. As trustee, I have a favor to ask you. If you feel I have done something I shouldn't have or didn't do something I should have, would you please tell me exactly what it is? I would appreciate it if you would be very specific.
Sincerely, Anthony O'Connell "


1992.07.31   (Anthony O'Connell to Jean Nader, Sheila O'Connell) (Copy to E. A. Prichard)
"If you would like me to manage Accotink, please review the three enclosed documents and, if agreeable, sign before a notary and return them to me in the enclosed envelope. Your husband's notarized signature is required on the Deed in Trust Under Land Trust Agreement. Basically, these documents allow me to proceed with Accotink towards the goal of maximizing its value, selling it at this maximum value, distributing the cash to the beneficiaries and ending the project. If this is also your goal, there is no doubt in my mind that this option is far and away better than whatever may be second. I feel it is essential to have someone on site who cares, who is willing to devote constant attention to what is going on around the raw land and who is willing to contest the adversarial powers who would just like us to go away. The Virginia Land Trust was used instead of a Subchapter S Corporation or a Limited Partnership because in our last discussion, I understand the two latter methods were ruled out. My compensation would be on a value added basis. I would receive 1/3 of any increase over the market value of $300,000 determined by professional appraisal on June 8, 1992. I would be paying 1/3 of my
own compensation. although the power of attorney can be revoked by you at any time,
I would hope you don't enter into the agreement unless you are willing to make a commitment for the completion of the project. Please call Mr. Ed Prichard at (703) 712-5000 or me if you have any questions."
Yours truly, Anthony O'Connell
Love, Anthony O'Connell "


1992.08.03   (Anthony O'Connell to E. A. Prichard)
"I made some slight changes which are highlighted in yellow on the enclosed copies. I think the only significant change was paragraph 9.02. 1 changed it from "and any expenses incurred in the eventual sale of the property, including any sales commission." to "and the expense of any sales commission incurred in the eventual sale of the property." The other changes were from singular to plural (usually the word "trustee") , my sister's name from SHEILA ANN O'CONNELL TIERNEY SHEVENELL to SHEILA ANN O'CONNELL. and 1991 to 1992.
I signed my name with a notary and sent each sister an original. I understand if they sign it I can combine the two originals to make one? Thank you for your help.
Sincerely, Anthony O'Connell"


1992.08.28   (Anthony O'Connell to Sheila O'Connell) (Copies to Jean Nader and E. A. Prichard)
"I know you are a very busy lady, but I do need your response to my letter of July 31, 1992. I am enclosing three documents with the notarized signatures of Jean Nader, Howard Nader, Anthony O'Connell and Anthony O'Connell, Trustee. If you agree, please sign with Pierre and return these original documents in the enclosed stamped and certified envelope. Banks usually provide free notary service. If you intent not to sign, please send me a letter to that effect. Thank you for your attention. I hope all is well with you and your family.
Love, Anthony O'Connell "


1992.09.08   (Anthony O'Connell to Sheila O'Connell) (Copies to Jean Nader and E. A. Prichard)
"Thank you for your envelope which I received today. Because the envelope only contained the Land Trust Agreement with my signature and the date "9-2" written in what I think is your handwriting, I assume your decision is to not sign the three documents.
To protect the interests of all three of us, I would like to avoid assumptions and be absolutely certain of your desires. Would you please send me something definitive and unmistakable in writing? Thank you for your attention.
Love, Anthony O'Connell "


1992.09.21   (Anthony O'Connell to Sheila O'Connell) (Copy to Jean Nader)
"I've been out of town so just got your envelope containing the three documents with *all of our notarized signatures.
*The space for your signature on page eight of the Land Trust Agreement and the attendent notary acknowledgement on page nine is blank. In the event that it may be an oversight, I am returning The Land Trust Agreement to you for this last signature. A stamped and certified envelope for it's return is enclosed. Again, thank you for your attention.
Love, Anthony O'Connell "


1992.09.22   (Anthony O'Connell to Jean Nader)
"Thanks for your telephone message around the adversary of Mother's death. I was out at my farm.  Barbara ?  & Margret Wiles came by and left some flowers and a note that they were thinking of Mother.  I ' m in the process of figuring out where all the money went that I received, ie, 190,000 from the trust & 108,000 from the estate, for a total of 298,000 of which I have 151,100 left.  Very scary how fast it goes. Very scary, very scary.  Hopefully, we will all have one more big pay day with Accotink.  I ' m hooked on construction equipment at auctions.  Went to Kentucky and bought my second bill dozer. I had invested all my money in a mutual fund that consisted totally of international stocks & currencies since I had/have no faith in our government's financial leadership OMIT?  So- I ' m out in the mountains and hear on the only radio station I get, that European currencies are in cauous (spelling?). So, I bail out of that with a 1% loss & put in a it in a 3.00% tax free money market. 3% doesn't even compensate for inflation , but at least I feel secure about it.  Time flies.  Thank you for saying yes to my request to drop by sometime during Thanksgiving - assuming Kay and I are still together then, and I certainly hope so. I would love to drop in and visit. Love, Tony
P.S. Thanks for asking me about my option on the stock in the estate.  My feeling is that the stock in the estate should be distributed in stock form, ie, as is (and the sooner the better).  Since it is no load, each of us could convert it to cash when ever we wanted to sell it, and there would be no commission charge."


1992.10.03   (Anthony O'Connell to Sheila O'Connell) (Copies to E. A. Prichard and Jean Nader)
"Today I received the Land Trust Agreement back with your signature on page eight but it was not notarized.  It is essential that your signature on page eight be notarized in the space provided on page nine. I believe if you show this letter and the enclosed Land Trust Agreement to any notary, they will understand what is required. A stamped and certified envelope for the document's return is enclosed. I wish you the best.
Love, Anthony O'Connell "


1992.10.03  Certified  (Anthony O'Connell to Sheila O'Connell) (Copies to E. A. Prichard and Jean Nader)
"Today I received the Land Trust Agreement with your signature on page eight but no notary acknowledgement on page nine. Your signature on page eight needs to be notarized in the space provided on page nine. I believe if you show this letter and the enclosed Land Trust Agreement to any notary, they will understand what is required. You could also call Mr. Prichard. A stamped and certified envelope for the document's return is enclosed. I hope all is well with you and your family.
Love, Anthony O'Connell "


1992.11.06   (Anthony O'Connell to Jean Nader) (Copy to Sheila O'Connell)
"For what it's worth, I volunteer this request to you.  If at all possible, would you please release the $ 240,000.00 (?) in stock to the beneficiaries before 12/31/92? I ask you this because I feel the Clinton/Gore Administration may increase taxes in 1993. 
Love, Anthony O'Connell "


1992.11.06   (Anthony O'Connell to Sheila O'Connell and Jean Nader)  (No copy to another)
"As shown on the enclosed bill, the real estate tax on Accotink for the second half of 1992 is $ 3,488.40, or divided among the three of us, $ 3,488.40/3= $ 1,162.80 each. I paid the full $ 3,488.40 today so would you please send me a check for $ 1,162.80? This is the only notlce you will get.
As you can see, the County still places a value of $600,000.00 on Accotink. I have not as yet had time to pursue the reevaluation fight.
Love, Anthony O'Connell "


1992.11.16   (Anthony O'Connell to Edward White) (Copies to Jean O'Connell, Sheila O;Connell and Joanne Barnes)
"Thank you for your letter. You mention that distributions from my mother's estate to the beneficiaries are tax free (except from after death income), and that the Lynch Note will not produce any capital gains. Perhaps I am misinterpreting your letter or perhaps I'm just plain wrong. I hope I am wrong.
The Lynch Note to the estate, a result of the installment sale of my mother's residence on 4/21/88, carries with it a taxable capital gain. The IRS requires that this capital gains tax be paid by the estate or the beneficiaries if the taxable capital gain is passed
through the estate to the beneficiaries before the end of the tax year.
The gross profit percentage on the sale was seventy-nine percent (79%). The payoff of the Lynch note to the estate on 4/21/92 was $545,820.42 of which $45,067.74 was income and $500,752.68 was capital. Of that $500,752.68 in capital, 79% or $395,594.62 is taxable capital gain.
In order for the beneficiaries to minimize penalties and interest on their quarterly estimated tax payments to the IRS, would you please tell us what share of the capital gains tax liability or any tax liability, has been distributed from the estate to the
I make much better tax plans if I know what my projected taxable and non-taxable income is going to be. Six weeks remain in the tax year. Would you please send the beneficiaries, with all deliberate haste, your close out schedule for my mother's estate? Please be as specific in dollars and dates as you possible can.
Yours truly, Anthony O'Connell"


1992.11.17   (Anthony O'Connell to Sheila O'Connell , Jean Nader) (Copies to Joanne Barnes and Edward White)
"I hope this letter may be of help to you in estimating your 1992 federal taxes. I had assummed that you knew that distributions from the trust were close to being all taxable because I wrote you to that effect in 1991 and also wrote a memo to that effect on the first couple of checks. Mr. White's letter of 11/13/92 promps me to be certain.
Because of the tax law changes effective in 1992, we are in a category that requires our estimated federal tax payments, for all practical purposes, to be paid approximately in full. There is now a limit on using the prior year's tax as an exception to avoid penalties and interests on underpayment of 1992 estimated tax.
IRS requires that taxpayers who receive taxable income from a trust or estate be sent, by April 15, 1993, a K-1 from the trust or estate listing the taxable amounts on which the beneficiary is required to pay taxes. As Ross Perot would say, "I find this facina'ing". The taxpayer often has to request an extension to file until the needed information is received, or he or she is expected to estimate and pay quarterly taxes on payments with taxable unknowns.
Because Mother's residence was an "installment sale" with a. large capital gain, each installment payment, or Lynch Note payment, carries with it a percentage of that capital gain which is taxable to the recipient in the year it is received. If the payment is made to a trust or an estate, and it remains in that trust or estate at the end of the tax year, the capital gains tax is paid by the trust or the estate. If that payment is distributed from the trust or estate to a beneficiary before the end of the tax year ("passed through" ), the beneficiary pays the capital gains tax. The taxable capital gain is determined by the gross profit ratio of the sale. The gross profit ratio for the trust is 94%. The gross profit ratio for the estate is 79%. The difference in ratios results from deductions qualifying to mother but not the trust. Interest income can also be passed through to a beneficiary but I will not go in to that.
The IRS disagrees with Mr. White that distributions from the estate are tax free of capital gains. The IRS requires that a tax liability resulting from an installment sale before Mother's death, just like a debt incurred before her death, has to be paid. Her death does not change the basis of property she no longer owns. The gross profit ratio remains the same. I bring this issue up not because I want us to pay more taxes, but to avoid a larger burden later in the form of penalties, interest and general unpleasantness.
For the sake of making this capital gains issue clear, the following explanation is simplified and does not take into account other income, expenses, estate taxes, state taxes, nuances, etc., of the trust or the estate. Aside from your personal tax situation,
I believe the following is sufficiently accurate to estimated your federal taxes from distributions you received from the trust.
In 1992, the trust took in $466,822.16 from the Lynch installment sale and distributed out to the beneficiaries $465,000.00. Of the
$466,822.16 received, $38,544.94 was interest and $428,277.22 was capital . Of that $428,277.22 in capital, 94% or $402,580.59 was a taxable capital gain. Approximately all of this $402,580.59 in taxable capital gain has been passed through to the beneficiaries with the $465,000.00 of distributions. On an individual basis, of the $ 155,000.00 each beneficiary received, approximately $134,193 .53 ($402,580.59/3=$134,193.53) is a taxable capital gain to you.
(Editor's note: See this letter in .pdf for the lines and columns of numbers that are not included here)
In 1992, the estate took in $545,820.42 from the Lynch installment sale and distributed out to the beneficiaries $324,000.00. Of the $545,820.42 received, $45,067.74 was income and $500,752.68 was capital. Of that $500,752.68 in capital, 79% or $395,594.62 was a taxable capital gain. I do not know how much of this taxable capital gain the executors will determine has been passed through to the beneficiaries with the $324,000.00 in distributions.
At this point in time, based on available information, my best estimate of the taxable capital gains of the beneficiaries resulting from distributions from the trust is $134,193.53. The maximum capital gains tax rate for 1992 is 28%. Each beneficiary would pay $134,193.53 x 28%, or $37,574.19.
Because the 1992 taxable capital gain to the trust ($402,580.59) and to the estate ($395,594.62) is approximately equal, it's not unreasonable to project an equal capital gains tax distribution to the beneficiary from the estate. Twice $37,574.19 is $75,148.38.
Directly or indirectly, whether it is distributed or remains in the estate, the beneficiaries will pay.
In short, aside from taxes from your other sources of income and estimated taxes to the state, approximately 3/4 of this $75,148.38 should have already be paid to the IRS or you may have already incurred penalties and interest charges.
I would like to mention again that this is a best guess on available information. I can say for certain that the estate will have to determine within the next six weeks, prior to 12/31/92, by default or otherwise, what portion of the taxable capital gains will be distributed to the beneficiaries and what portion will remain in the estate.
Sincerely, Anthony O'Connell "


1992.11.18 (Anthony O'Connell to Jean Nader, Sheila O'Connell)
"There are two items in the trust that have to be disposed of (have "salvage value" in accounting terms) before closing out the trust. One is a computer/moniter/printer purchased for $2125.00 and the other is a KB 14 magnetic compass purchased for $93.50. A specific description of each item is on their enclosed receipt.
The used prices for similar items I have observed are approximately 30% to 50% of the new price. I would be willing to buy them both at 50%, that is, I would personally pay the trust $1,109.25 for the right to own the computer and compass. If you have other ideas
about them, or if you do not accept this offer, please let me know. My justification for buying the computer for the trust was to write letters protecting Accotink. Previous to this I had written several hundred letters (counting copies) on my typewriter. I think there are very few offices now whose typewriters have not been replaced by computers or word processrs. A secondary use was doing the annual tax and court filings. Last year I let JoAnn Barnes do the accounting and it cost the trust $3,100.00. Because I did all of the previous five years accounts, and if one year cost $3,100.00, I feel it is not unreasonable to assume I saved the beneficiaries approximately $3,100.00 x 5, or $15,500.00. A one year accounting cost of $3,100.00 is more than the $2,125.00 original computer
price. My justifcation for buying the compass for the trust was to mark out the approximate boundaries of Accotink for prospective buyers and to determine how the metes and bounds of our tentative access lie the access on the land. Previous to buying the compass, I had rented a surveyors instrument for $67.00 and spent a week trying to get boundaries that connected with each other. Dragging that tripod and instrument through the woods for a week is something I will never do again. I later discovered that surveyors in the boondocks use this same KB 14 compass to roughout a survey. Perhaps you remember that the survey Dad had done in 1953 was locked in Mother's safe deposit box. In short, tell me if you don't accept my offer. If I don't hear from you, I will assume you accept it. Love."


1992.12.03   (Anthony O'Connell to Virginia State Bar)
"I am writing to register several complaints about Mr. Edward J. White, an attorney practicing in Virginia. Over the past seven years, Mr. White represented my mother on numerous occasions, he was hired by me on one occasion, and he is now acting as co-executor with my sister on my mother's estate. I am a beneficiary of that estate. For seven yeayrs I have tried to understand why I ' became alienated from my mother after trying to work with Mr. White in funding a trust created by my father's will.  After going through my mother's papers after her death in September, 1991, and initially experiencing that same alienation from my sister as she worked with Mr. White as co-executor, I now feel I understand these dynamics.
I will give a brief summary of my complaints and then provide the details of each one.
My first complaint arises from Mr. White's withholding of information in the funding of a trust established by my father's will, and in his defamatory and divisive statements about me to my mother. My mother was executrix of my father's will and at some point hired Mr. White to help her. My second complaint concerns Mr. White's conduct after I hired him in 1987 to handle the closing of a $1.41 million real estate sale. Mr. White repeatedly failed to return my telephone calls and failed to inform me of critical issues. The day before closing, Mr. White informed me he was not representing me and, when I suggested we postpone the closing until I had time to review the settlement documents he had written and that I had just read, he threatened to force me to go to settlement the next day. No justification was given.
My third complaint arises from Mr. White's withholding of information, his defamatory and divisive statements about me to my sister, and his performance as co-executor of my mother's estate.
First Complaint.
My first complaint arises out of events surrounding the funding of a trust (fiduciary # 021840) established by my father's will. My mother was executrix of my father's will and at some point hired Mr. White to help her. I felt Mr. White purposely withhold information from me, and in the created confusion, presented a negative image of me to my mother with divisive and defamatory accusations and threats. During this period my mother dropped me from her will as co-executor and added Mr. White. Mr. White also writes, with a copy to my mother, that he may have to seek to remove me as trustee (enclosure 4).
The general situation was that: (1) I lived in Missouri; (2) I did not know the procedures for being a trustee in Virginia; (3) Mr. White and my mother were not answering my questions and (4) for some reason still unknown to me, no one told me my responsibility about the trust for the first ten years after my father died. I was concerned about Mr. White's unwillingness to give information. It was not supposed to have been an adversarial situation. In view of the above, I hired an attorney, Mr. Mackall, and among other things asked him to send me a draft copy of what the estate was going to distribute to the trust.
The letters listed on the left column below relate to my requests for estate filings. Mr. White's letters are listed in the right column below. I initially requested a copy of the final estate accounting on December 9, 1985, and I believe I received a draft copy several days prior to June 20, 1986, the date the trustees qualified. I can not find a dated letter to be more exact, but I remember coming to Virginia to qualify as trustee immediate after the receipt of that information.
Request for estate filings
August 16, 1985 (enc. 6)
December 9, 1985 (enc. 7)
February 20, 1986 (enc. 8)
June 15-18?, 1986, I received draft copy (enc.8.1)
June 20, 1986, trustees qualified
July 1, 1986 (enc. 9)
August 11, 1986 (enc. 10)
Mr. White's letters
January 24, 1986 (enc. 1)
January 27, 1986 (enc. 2)
April 10, 1986 (enc. 3)
April 25, 1986 (enc. 4)
May 27, 1986 (enc. 5)
I believe my letters show I was not the cause of the delay. I received the information I requested approximately six and one half months after I asked for it. During this six and one half month period, Mr. White wrote these letters to my mother:
1. January 24, 1986, letter to my mother (enclosure 6):
"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 several discussions with your son and they ironed out some minor details, and that the agreement being sent to Anthony to be signed on that date."
2. January 27, 1986, to my mother (enclosure 2):
"At long last we have a signed Agreement concerning the funding of the Trust. The Agreement is enclosed."
"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."
Mr. White knew my mother received the net income from the trust and any interest to her would be a deducted expense from her net income from the trust. The numbers would "wash". He makes it seem as if I had no rational reason for such a position.
I was never comfortable with the Agreement but, went along with it.
I felt the proper document funding the trust should be the customary final estate filing, as it was a continuation of the ten year audit trail of the assets in my fathers estate.
3. April 10, 1986, to Joanne Barnes, my mother's C.P.A., copy to my mother (enclosure 8):
"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." (My underline.)
I think Mr. White is aware that withholding information causes suspicion.
4. April 25, 1986, to Mr. Mackall, copy to my mother (enclosure 9).
"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."
5. May 27, 1986, to the Commissioner of Accounts, copy to my mother (enclosure 5). (Mr. White is asking for an extension on the delinquent estate account of my father who died in 1975.) "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."
I believe Mr. White is blaming me for the estate filings being late here. I think it is ironic that no one accused me of "delaying tactics," "causing delay," or being "most difficult in coming to terms" during the ten years I did nothing about the trust because I was not told of my responsibilities. I only found out about the trust because, while visiting my mother, she showed me a May 8, 1985, letter to her from the Commissioner of Accounts (enclosure 11). I began to realize my responsibilities after I took this letter to the Commissioner of Accounts and I asked him what it meant. She later received a summons (enclosure 12). I don't know when my mother first contacted Mr. White about my father's estate, but if it had been for some time, I believe Mr. White should have notified me since I was designated trustee of the trust made by my Dad's will.
The codicil to my mothers will removing me as co-trustee and adding Mr. White was signed September 20, 1985. Most of the written documentation I have been able to obtain occurs after that date. I have no idea what Mr. White told my mother in private conversations. I can only guess from what this experienced attorney left in writing. I believe his agenda was not radically different from him wanting to remove me as trustee (enclosure 4).
Second Complaint.
My second complaint concerns Mr. White's conduct after I hired him to handle the closing of a $1.41 million real estate sale I made. If the reader wonders why I would hire an attorney who operated as I described in my first complaint above, it's because I did not understand then why things were not working. I discovered the defamatory and divisive letters about me to my mother only after her death in 1991. I believed that my goodwill of handling the sale myself and saving the expense of the realtor fee on the 1.41 million dollar sale price would generate goodwill from others. I also believed in my naivete, that if Mr. White worked with me, he would realize I was a good man and the suspicion and mistrust would stop. All the information about the sale would be available to everyone and we would all have the same goal in bringing it to a successful conclusion. For lack of other information or motivation, I still believed the years of grief beginning in 1985 were due to misunderstandings caused by separate lawyers and miss communication or no communication.
The events occurred as follows. On December 28, 1987, I sent a letter to Mr. White asking him to handle the closing of a real estate sale I made of my mother's residence (enclosure 13). I owned in fee simple a portion of this real estate in my capacity as trustee for a trust established by my father's will. In my letter,
I mentioned that I was giving his name to the buyers and I enclosed a copy of the sales contract. After I did not hear from Mr. White for some period of time, and he did not respond to my telephone calls, I visited his office (I do not know whether that was during my January 25-29, 1988, visit or my March 11-13, 1988, visit toVirginia). He said he did not have a copy of the sales contract. When I got back to Saint Louis, I sent him another copy. I never heard from Mr. White again until I walked into his office the day before closing. As the seller and negotiator of the sales agreement, and the person who hired Mr. White, I assumed he realized I wanted to be kept informed about the matter. It was even written into the sales contract that: "All notices or communications required or permitted under this agreement shall be in writing . . . and delivered personally, or sent . . . to the following addresses .: (a) if to the Seller: Anthony M. O'Connell, Trustee, 2337 S. 13th Street, St. Louis, Mo. 63104 . . ." (enclosure 14)
By late March, I was reduced to the embarrassing position of asking the buyer for information. On April 15, 1988, I received a copy of a letter from the buyer's law firm saying that settlement would be in six days (enclosure 15). That was the first/information I had received since the day I hired Mr. White. I don't believe even one of the dozens of telephone calls I made to Mr. White during this three and a half month period were returned.
The day after I received the closing notice from the buyer, I left Saint Louis for Virginia. After arriving, I left more telephone messages in Mr. White's office saying I had come from Saint Louis for the closing and would like to meet with him. Again, none of my calls were returned. The day before the scheduled closing, I exercised my last option and walked into Mr. White's office. On that day, I found Mr. White in his office. He allowed me to read the documents he had prepared for settlement. To my surprise, I discovered that without asking me, he had written in himself and someone I did not know as trustees on the Deed of Trust. Mr. White also informed me that he was not representing me. I was shocked. I suggested to Mr. White that settlement be postponed until I had time to think about the consequences of these surprises, and so I could consult with my co-trustee, f-er-the property. Mr. White informed me that he would force me to go to settlement the next day. At that point, I realized the attorney I had entrusted with my $1.41 million sale had taken advantage of that trust, and he did it under the cover of pretending to represent me. I was in shock.
I felt I had been set up and locked in. I wanted a trustee I could trust. Living in Saint Louis, I did not know of a good substitute trustee who was a Virginia resident. Until I walked into Mr. White's office, I did not even know one was required. I had trusted that the attorney I had hired to represent me would tell me these things in adequate time to plan for a successful closing. If I tried to postpone the settlement to hunt for a substitute trustee, Mr. White threatened he would "force" me to go to settlement. I did not know what this "force" involved, but I was intimidated.
I also felt a big conflict between the two sellers over who would be trustee on the note could be disastrous in negotiations with the buyer at closing. As it was, the negotiations at settlement took over four hours. One reason for this was that my co-trustee discovered that the notes from the buyer were non-recourse to the limited partners although the sales contract had specified that the sale was to be recourse to the limited partners. This was a significant issue and one that Mr. White either apparently hadn't realized or chose not to tell me about.
I felt Mr. White put his personal interest first, of being trustee with a 5% commission on two notes to a Limited Partnership with a combined face value of $1,161,287.37, and he put the success of the sale in jeopardy by doing so. For the reasons given above I agreed at closing for Mr. White and his other party to be trustees on the Deed of Trust.
While visiting my mother several years later, she told me Mr. White had died. With my mother in the room, and at the request of my mother's retirement home, I called Mr. White's office to inquire about the status of the Power of Attorney that my mother had executed authorizing Mr. White to act for her. To my surprise, Mr. White answered the telephone. At this unexpected opportunity, I asked him why, back in 1988, he had not responded to my telephone calls and letters asking for information concerning the upcoming settlement. Incredible and embarrassing as it seems to me now, I still believed it was mostly misunderstanding and I jumped at this unexpected opportunity to clear something up that had poisoned my relationship with my mother. Mr. White followed up the conversation with his letter of March 15, 1991, (enclosure 16):
"In regard to your inquiry as to why, in 1988, there came a time when I refused to deal with you on the sale, as I said, I recalled that a conceivably adverse relationship had developed between you and your mother concerning the sale. 1 call your attention to the sixth paragraph in your letter to her of December 8, 1987, a copy of which is enclosed."
The sixth paragraph of my letter states (enclosure 17):
"I am disappointed that you apparently do not want me involved in this transaction. As near as I can determine, you are concerned that I will block the sale. Please tell me of your specific concerns and maybe we will all have a more pleasant and successful experience." I fail to see the logic in Mr. White's substantiating his refusal to disclose settlement information to me because of paragraph six of my December 8, 1987, letter to my mother. She had called me on December 7, 1987, to tell me she had to sell the house within six weeks to get her share of the money to buy into a retirement home, and that I was not to come because "people here" were going to take care of selling the house. To this day I do not know why she apparently did not want me involved in the sale of the house. I think most people would read paragraph six and interpret it in the manner that I intended it--that is, to try to find out her concerns as to why she wanted to exclude me. I resorted to guessing in hopes that it would be a catalyst to get her to talk. I do not consider my letter to my mother to have been adverse.
Please compare these two letters and their intent. I believe my letter shows my intentions; to keep everyone informed (copy to four people) and to try to resolve a problem. I believe Mr. White's letter shows his intentions; to deliberately mislead a seventy-nine year old woman into thinking she should not trust her son.
Moreover, if Mr. White thought an adverse relationship had developed between my mother and me, and that adverse relationship prevented him from representing me, why didn't that same rationale prevent him from accepting my hiring of him three weeks later to handle the closing? He could easily have suggested that I obtain other counsel. Why did it not prevent him from naming himself as trustee on both the note to the estate and the note to the trust? Moreover, even if Mr. White was not representing me, he still had an obligation to keep me informed under the terms of the sales contract (enclosure 14).
Mr. White did send the deed and the documents to my address in St.
Louis, but they did not arrive until after I had left. The cover letter is dated April 16, 1992 (enclosure 17.1). If you consider the timing, it tended to limit my options to either staying in Saint Louis to receive the documents and agreeing to everything Mr. White wrote, or attending the closing in person in Virginia on April 21, 1992. If I had not walked into his office the day before closing, I wonder when I would have found out Mr. White was not representing me?
I believe if someone hires an attorney to represent them and that attorney accepts, a certain level of trust has to be given that client. It is a fiduciary relationship. At that point in time, I did not think it necessary to get Mr. White's acceptance in writing. If the attorney then works in secret and at the conclusion says he is not representing the client that hired him, I feel it is an abuse of the fiduciary trust. I feel it is a license to steal.
Third Complaint
My final complaint arises from Mr. White's withholding of information, his defamatory and divisive statements about me to my sister, and his performance as co-executor of my mother's estate (fiduciary #49160, her SSN 230-50-6044).
The first conflict occurred when I asked Mr. White in my letter of March 30, 1992, for verification of who would get my mother's Plymouth Van and at what cost (enclosure 18). Because of my experience in hiring Mr. White to handle the closing of my sale described above, I felt it prudent to get the understanding in writing from him.
Perhaps I did underestimate the complexity of paying off a car loan, but I think Mr. White's response of April 4, 1992, with his
"I do not know what your problem is, but in the future, please address all correspondence to Mrs. Nader", typifies the problem I am trying to describe (enclosure 19). Because Mr. White was not willing to respond with something such as "The actual cost of the Plymouth to you would be xxx dollars," the consequences were:
1. I had to write a second request to Mr. White (enclosure 20). Mr. White did not respond.
2. I had to write a third request to my sister (enclosure 21).After I wrote this letter, I felt it was inappropriate for Mr. White to try use my sister to explain what he may or may not do. Although both were co-executors, it was Mr. White who was calling the shots and the one I did not trust.
3. My sister had to write a letter to me (enclosures 22)
4. My sister and I had several unsettling telephone calls.
5. I had to make a judgement on my own and prepare my own receipt with the information I was able to get from Mr. White (enclosure 23).
6. Mr. White send an agreement to my sister about the car which "cannot be any clearer". He never mentions the contents of the agreement nor the fact of this agreement to me (enclosure 24).
Mr. White makes numerous threats to me in this letter. He mentions that he will seek my sister's approval to file suit against me for an accounting.
7. My sister tells me Mr. White is withholding my $75,000.00, and will continue to hold it, until I sign the receipt just as he wrote it. If I have to sue Mr. White to get my distribution, I also have to sue my sister, since she is a co-executor.
8. I hire an attorney. I receive my $75,000 distribution from Mr. White in the mail May 16, 1992, with no explanation.
9. After I get proper information from my attorney, I write my sisters with the appropriate legal form to resolve the problem (enclosure 25).
10. I have to write a clarifying letter to my sisters (enclosure 26) .
11. By May 15, 1992, both my sisters sign the form and I sign and send to Mr. White the receipt as he wrote it.
12. The extra paper work, the time, and having to hire an attorney is insignificant compared with all the bad feelings, suspicion and mistrust that was generated between me and my sister.
When I compare the time and effort that would have been required for Mr. White to write one letter specifying the dollar cost of the Plymouth to me, with the time, effort and angst represented above,  I believe problem resolution was not Mr. White's intent. I believe Mr. White had a responsibility to explain the matter to me to the extent necessary so that I could make an informed decision regarding the matter. As was the case with my mother, I feel Mr. White's propensity to withhold information generated mistrust and damaged the relationships within my family.
As was the letters Mr. White sent to my mother, the letters he sent to my sister also present a negative image of me with divisive and defamatory accusations and threats.
1. May 4, 1992, letter to my sister (enclosure 27). My sister was good enough to sent me a copy of this.
"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."
My mother's 1988 tax return shows this gift. After reading this, I requested a copy of the Form 709 from my mothers accountant (enclosure 37) and forwarded it to Mr. White (enclosure 36) when he first asked me about it eight weeks later (enclosure 35). Why accuse me before checking the returns?
"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."
I had asked the accounting firm to send out the K-1's earlier. When
I followed up on this later I discovered that they had inadvertently been left sitting on the receptionist desk. I mailed them myself. The accountant had consultant with Mr. White on these same K-1's in March. If Mr. White wanted it earlier, he could have called me or the accountant. Mr. White fails to tell my sister that the K-1 is not due until April 15, 1992.
2. April 22, 1992, letter to my sister (enclosure 24). My sister was good enough to send me a copy of this also.
"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 Commissioner of Accounts tells me the trust account is due their office October 20, 1993 (enclosure 28). Mr. White never told me he thought an account was due "now". He is asking my sister to join him in suing me for something he never asked me about. I believe I sent Mr. White a copy of that account around May 12, 1992. I am not required to send him any account.
The Commissioner of Accounts Office and my attorney tell me that
Mr. White and the estate have nothing to do with the trust. The trust is not required to give any special accounting to the estate at any time. Just because the net income of the trust was distributed to my mother does not mean he is owed a special accounting. Similarly, he is due no special accounting from banks or brokerage firms from which she received income.
If Mr, White genuinely doesn't know how trust work, he should know his limitations before setting up family members to sue each other.
He could find this information by talking to most any clerk in the Commissioner of Accounts Office.
"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."
The situation is that the trust and the estate each own a portion of fifteen acres of unimproved land. The estate can do anything it wants to with it's portion without any approval or "cooperation" from the trustee. The estate and the trust are legally separate. I have never been able to convince Mr. White that he and the estate have authority over the trust.
Again, I am threatened behind my back for some unknown. I would like to know, in writing, from Mr. White, exactly, what "cooperation'' is required before I suffer the adverse consequences.
This is what did happen. About mid May, out of the blue, I was sent a county form that had to be completed in something like two weeks on which the valuation of the 15 acres would depend. I wanted no part of it for fear of getting sued for something.
My sister told me Mr. White said a formal appraisal of the land would cost $7,000.00 to $7,500.00 and the earliest he could get an appraiser was in October. The first two people I called said it would cost about $2,000.00. I hired an appraiser who completed the appraisal within three weeks after I called him, he charged me $2,000.00, he appraised the property for half the county's valuation and the County accepted this 50% reduction (enclosure 42). I sent a' copy to Mr. White June 8 or 9, 1992. I paid the appraiser from the trust. I did this because I was told the earliest Mr. White could get an appraiser was 11 months after my mother's death. I would like to know why Mr. White's appraisers are 350% to 375% higher than the market rate I found and why they could not get to it for five more months. The trust has absolutely no responsibility here. I did it because Mr. White was not getting the job done. Not only did I have to do the estate's work, I had to write and request proper reimbursement from the estate. I believe Mr. White put my sister up to what she told me:
"Since the trust was supposed to terminate on Mother's death, the $2000.00 for the appraisal should be paid to the beneficiaries, not to the trust. The checks from Sheila and me can then be paid back to you" (enclosure 29).
I can not imagine trying to explain this scenario to a tax preparer. Who is delaying, who is not cooperating, who should be sued for damaging the estate? Again, if Mr. White genuinely doesn't know how trusts work, he should be aware of his limitations before setting up family members to sue each other. Trusts, like estates, stay open until the paper work is done. Mr. White could find that out by talking to most any clerk at the Commissioner of Accounts Office.
I have been advised that my mother's estate is a simple one, cash, one vehicle, stocks and bonds, and a Deed of Trust with two notes voluntarily paid off in full on 4/21/91.
I agree with Mr. White that anyone damaging the estate should pay for those damages. Even though Mr. White is serving without surety, I feel he, as co-executor of my mother's estate, is at least as responsible to it as he has held me, a beneficiary and trustee with zero responsibility to the estate except to send a K-1. I believe my mother's estate has been damaged by Mr. White's co-executorship, a co-executorship that he refused to relinquish at the request of all the beneficiaries (enclosure 30).
1. Mr. White's initial filing of my mother's 1991 individual tax return was liable for penalties for underpayment of estimated taxes. I was particularly interested in this because I felt Mr. White had convinced my sister that it was my fault. My request for information about this was never answered (enclosure 31).
2. Mr. White failed to notice a 4/21/91 payment of $125,000.00 to my mother in 1991. After I brought it to his attention that 79% of this was taxable, he amended her Federal and Virginia returns. Mr. White then asks my sister to limit his responsibility to half of the $526.55 interest on the 1040 because of the interest earned in the estate by his non payment (enclosure 32). Something is not quite cricket here. Mr. White is not a beneficiary. Why should he profit from his under payment of my mother's taxes. If this is accepted, shouldn't Mr. White compensate the estate for lost interest because of his over payments? For example, his estate return shows an overpayment of $70,050.51 (enclosure 33).
3. Because of the new Clinton/Gore administration, I felt the beneficiaries would most probably save taxes if all possible distributions could be made by December 31, 1992. December is the last month the beneficiaries can make tax deductible disbursements.
All three beneficiaries own and operate their own business. That can't be done because the IRS has not yet concurred with the reduced valuation of the real estate (enclosure 39). If Mr. White had filed the estate return on time this probably would not have been an obstacle. The beneficiaries lost this option to manage their personal and business finances.
According to Mr. White's extension request of June 11, 1992, the delay was due to (1) value of real estate not determined, and (2) "The estate does not at this date possess full data for certain gifts and debts of the estate and other needed information" (enclosure 34).
I put a formal appraisal of the real estate in Mr. White's hands approximately three weeks (mailed June 8 or 9, 1992) after learning he had made no progress on this issue in the eight months after my mother's death, and that the earliest he could get an appraiser would be an additional five months. That is thirteen months.
Mr. White never asked me about my gifts until July 16, 1992 (enclosure 35). 1 responded the next day (enclosure 36). Who is delaying and damaging the estate?
4. Mr. White withheld my distribution of $75,000.00. I had to hire a lawyer to get it and he was a Godsend (enclosure 38). 1 believe my sister consulted with this attorney and got another perspective. Mr. White has been very polite since. I feel a beneficiary should not have to hire an attorney to protect himself from his co-executor. I estimate that the cumulative costs for this attorney approach one thousand to several thousand dollars. Should the beneficiaries have to pay this or should the person who created the problem?
5. In Mr. White's letter of April 22, 1992, to my sister (enclosure 24), he says he will have to bill the estate for outside advice as to whether or not any of the trust under .my father's will is involved in the estate. I feel the beneficiaries should not have to pay extra for that level of knowledge. Most any clerk in the Commissioner of Accounts Office could tell him this.
6. What amount of damage is done to me and my mother when my mother believes the things Mr. White wrote about me? What is the amount of damage done when my mother drops me as her co-executer and adds Mr. White? Why did her feelings change?
7. What amount of damage is done to me and my sister when my sister accepts that m may have to sue her and her me?
8. In casual conversation with my sister several weeks ago, it dawned on me that Mr. White thinks the $545,820.42 Lynch payment of 4/21/92 to the estate is tax free and he writes a letter to that effect 11/13/92 (enclosure 39). I respond with my letter of November 16, 1992 (enclosure 40). Thirteen months after my mothers death, he doesn't know this instalment sale is taxable? I believe most first year accounting students would know this. What damage is caused the by this lack of tax planning and inattention?
I want to try to put in perspective Mr. White's performance on this one issue of the Lynch Deed of Trust. Mr. White was coauthor of the Deed of Trust with it's payment schedule and conditions, and made himself trustee.
a. In the spring of 1992 my sister reads to me over the phone her copy of Mr. White's letter to her informing the Lynches that they owe the estate $56,334.67 in interest on the note to the estate in 1992. He later learned the correct amount of interest was $45,067.74. I would think this mistake would raise Mr. White's consciousness enought to reread his own writing.
b. Mr. White fails to report the 79% taxable amount of the $125,188.17 Lynch payment on my mother's 1991 individual return. If I had not brought this to Mr. White's attention, how much more would the estate have suffered (enclosure 41)?
c. This month, eight months after the Lynch payment of $545,820.42 to the estate, thirteen months after my mother's death, I find out by accident that Mr. White is unaware that 79% of this $500,752.68 in principal is taxable. If I had not brought this to Mr. White's attention, how much more would the estate have suffered (enclosure 40)?
9. With this track record, I don't think it is unreasonable that I am concerned about possible damages on which I, as yet, have no information.
10. What is the cost of my time in trying to protect my mother's estate?
11. I believe Mr. White made problems when their were none, and made the simple complex.
In closing, the events of the past seven years have caused me incredible personal anguish. I'll never forget the night my mother called me in Saint Louis, and between sobs, said she had no one she could trust. She never explained it. She died six months later. The next day I received Mr. White's letter of March 15, 1991 of which a copy had been sent to my mother. Please be kind enough to read this letter (enclosure 24). I believe it shows Mr. White's intentions; to deliberately mislead a seventy-nine year old woman into thinking she should not trust her son.
My mother died apparently thinking I could not be trusted. What was her perception of me? She removed me as co-executor of her will in 1985 and added Mr. White. Why did she want me as co-executor up to 1985, but then changed her mind?
I respectfully request that you investigate this and that you ask Mr. White to produce real evidence that would justify his defamatory and divisive accusations to my mother and sister. When I asked him, he refused, saying "client confidentiality". I hope your investigation would include my performance as a trustee, and if I erred on the side of requesting too much information, I hope you would tell me so. I would welcome a written determination from you inorder to show my sisters, relatives and friends that Mr.
White's smears on my integrity were unwarranted. I ask that you take appropriate regulatory action against him so that others are protected from the emotional pain and suffering he has caused me and my family.
Have similar complaints been filed against Mr. White?
Sincerely, Anthony O'Connell "
Enclosures (44)"


1992.12.11   (Anthony O'Connell to Mr. McCauley)
"Thank you for your very prompt reponse. My telephone number is (703) 971-2855.
My sister, Ms. Jean O'Connell Nader, co-executor of my mother's  estate with Mr. White, can be reached at:
Ms. Jean O'Connell Nader
350 Fourth Avenue
New Kensington, Pennsylvannia 15068
(412) 337-7537
If possible, I would appreciate the opportunity to review and respond to Mr. White's reply."
Sincerely, Anthony O'Connell "


1992.12.14   (Anthony O'Connell to Edward White) (Copies to Jean O'Connell and Sheila O'Connell)
"Thank you for your letter of December 11, 1992. I personally do not think pursuing the minority interest point is a good idea. I vote "no". All three beneficiaries own and operate their own business. For us, there are now two weeks left to make tax deductible disbursements. It would be quite helpful to me in my tax strategy to know my approximate taxable income. Would you please tell the beneficiaries your best estimate of our 1992 individual taxable income from the estate? Please use $300,000.00 as the evaluation of Accotink. Again, I ask that you please send the beneficiaries, with all deliberate haste, your close out schedule for my mother's estate. Please be as specific in dollars and dates as you possible can. I thank you in advance.
Sincerely, Anthony O'Connell "


1992.12.16   (Anthony O'Connell to Sheila O'Connell , Jean Nader)
"Jean, nice to talk to you last night. I am delighted that Mr. White sent you a copy of my complaint. I very much want you and Sheila to be aware of the issues as I see them. I did not send you all a copy because I had been advised to show the complaint to no one except the Virginia Bar (Please see enclosure).
Sincerely, Anthony O'Connell "


1992.12.21   (Anthony O'Connell to Edward White)  (Copies to E. A. Prichard, Jean Nader and Sheila O'Connell)
"Mr. Prichard's letter of December 17, 1992, suggests to me that I may have been unclear to you with respect to my relationship with Mr. Prichard. I represent myself, so please send all correspondence concerning me to me. At this time, Mr. Prichard is not representing me, so please do not send correspondence concerning me to him. I ask you this because it generates considerable additional expense for the beneficiaries. I have the absolutely highest regard for Mr. Prichard and hope he continues to allow me the privilege of seeking his advice when I am in need of it.
Yours truly, Anthony O'Connell "