False lost account
Jesse Wilson sends Jean O'Connell a Sheriff's summons for a deliquent court account for the estate of H. A. O'Connell on November 15, 1984. An unidentified person instructs Jean O'Connell to sign and date a second court account with the date "1/3/85". But this is the same second court account that Jean O'Connell signed and dated on April 10, 1981, that is recorded in the court records at Book298page134-136. This suggests that this repeat of the second court account that Jean O'Connell signs and dates "Jan. 3, 1985" was never intended to be real. The repeat of the second court account dated "Jan. 3, 1985" is lost, misplaced or not recognized, and Jean O'Connell is led to believe that it is Philip Shalloway's fault.
There is a pattern of linking someone with something using a link that is unrealistic, but it works on those who do not have a background in accounting, or on those of us who would not even consider that the accountants would do what they do much less get away with it. History suggests that the date of January 3, 1985, was chosen because it can be associated with Philip Shalloway. It is the date of Jean O'Connell's visit to Philip Shalloway's office, it is the date of the new will Philip Shalloway drafted for Jean O'Connell with Philip Shalloway and Anthony O'Connell as co-executors, and it is the date of Phillip Shalloway's bill. Jean O'Connell is led to believe that Philip Shalloway lost or did not see it in the court file, but when she went to see the file, it was in the file. This is my best guess of the senario based on the memos. Somebody expected the account signed by Jean O'Connell dated January 3, 1985, to be in the Commissioner's file.
Please remember that Jean O'Connell is being instructed by the accountants and the accountants are not leaving a written record of their instructions. History suggests that Jean O'Connell was advised to not fully pay Philip Shalloway for his services. She pays only $80 of his $540 bill. This non payment for services pretty much guarantees that their relationship will end. The will drafted by Philip Shalloway is replaced with a will drafted by Edward White on September 20, 1985, with Joanne Barnes and Anthony O'Connell as co-executors. On May 30, 1985, Edward White drafts a codicil to that Will naming Edward White and innocent Jean Nader as co-executors.
Philip Shalloway out
"I also would like you to be at least courteous to my friends. They know you do not want them around so you may not see much of them. They are people who helped me when I was desperately in need of help and had no place to turn. Joanne especially was helpful. When Ed Prichard was going to charge me ¼ of your Dad's estate for his fee and Shalloway had a mental break down when he was going to work on the estate it was Joanne who helped me by explaining what I had to do. She did not want to be a co-trustee but I begged her and she agreed reluctantly tho she had never done it for anyone else. I still think you owe her an apology and a box of candy or bouquet of flowers."
(From Jean O'Connell's letter of September 6, 1988, to Anthony O'Connell)
If you are led to believe that your established advisors and fiduciaries are not serving you well and you should not pay them their full fees, and you do not pay them their full fees, it basically guarantees that your relationship with that established advisor or fiduciary will end. On May 30, 1985, Edward White only charged Jean O'Connell $50 for preparing a new will naming Joanne Barnes and Anthony O'Connell as co-executors. Jean O'Connell's check registry shows no charge for Edward White preparing a codicil to that will naming Edward White and innocent Jean Nader as co-executors. Anyone who has the accountants named as fiduciares in their wills should know the accountants methods.