1,475.97 - 816.00 = 659.97
The Court's stamp on the Exceptions to the Commissioner's Report for the Estate of Jean M. O'Connell, fiduciary #49160, shows that the Court received it on June 16, 1994.
The Court's stamp on the Exceptions to the Commissioner's Report for the Trust u/w of H. A. O'Connell, fiduciary #21840, shows that the Court received it on August 23, 2000.
I don't understand why neither of these documents is recognized. Can we follow the document trails from their start dates and find out what happened to them?
I don't understand why Jesse Wilson does not recognize the Exceptions to the Commissioner's Report for the Estate of Jean M. O'Connell, fiduciary #49160, of June 16, 1994, in his letter to Judge Kenny of February 13, 1995:
1995.02.13 (Jesse Wilson to Judge Kenny)
"RE: Estate of Jean M. OConnell
Fiduciary No. 49160
Dear Judge Kenny:
In response to your letter of February 1, 1995 concerning the above matter, a review of our records shows that a Final Account was approved in June, 1994 and we have closed our file.
In a letter to the Attorney General, copy enclosed, Mr. OConnell says (paragraph 2.) that "Exceptions to the Commissioner's Report" were filed. However, I have no other information about that.
If, in fact, no exceptions were timely filed or, if filed were overruled, then I believe, for most purposes, the estate would be considered closed in that the known responsibilities of the personal representatives are deemed to have been properly discharged, and they are entitled to be relieved of their obligation under their bond. See, S26-33. I say this primarily as information for Mr. OConnell who, as I understand it, is concerned about whether the estate is "open" or "closed" within the meaning of the Instructions promulgated by the Virginia Department of Taxation for applying for funds in settlement of tax refund claims by the estates of retired federal employees.
If this matter should be re-opened or re-committed to me for any reason, I, of course, will act accordingly.
Please let me know if there is anything else you wish me to do at this time.
Yours very truly,
Jesse B. Wilson, III
Commissioner of Accounts"
Or in his Report to the Judges of August 8, 2000:
2000.08.08 (Jesse Wilson's Report to the Judges)
"To the Honorable Judges of Said Court:
RE: Estate of Harold A. OConnell, Trust
Fiduciary No. 21840
1. By a Tenth Account duly filed herein and approved by the undersigned on August 25, 1995, the trustee herein, Anthony M. 0'Connell, properly accounted for all of the remaining assets reported as being assets of the trust created by the will of Harold OConnell and reported a zero balance on hand. A copy of said account is filed herewith as Exhibit 1.
2. By an Eleventh Account, Anthony M. OConnell, trustee, again reported zero assets on hand and no receipts or disbursements. A copy of said account is filed herewith as Exhibit 2.
3. Both the Tenth and Eleventh accounts carried the notation "This is not a final account".
4. In the ordinary case, an account which shows the distribution of all remaining assets is filed as a Final Account, and its approval terminates the fiduciary's responsibility to the Court and permits the Commissioner of Accounts to close the file.
5. The said trustee has also filed a Twelfth Account in which he reports as an asset $659.97 "due from the Estate of Jean M. OConnell". A copy of that "account" is enclosed herewith as Exhibit 3.
6. The Estate of Jean M. OConnell, deceased, Fiduciary No. 49160, was closed in the Commissioner of Accounts office after approval of a Final Account on May 31, 1994.
7. The said $659.97 was the subject of correspondence between the said trustee and Edward J. White, attorney and co-executor of the estate of Jean M. OConnell, copies of which are attached hereto as Exhibits 4 and 5. In his letter,
Exhibit 5, the trustee explains that the $659.97 is part of a net income payment of $1,475.97 which the trust owed the estate of Jean M. OConnell. In that same letter, the trustee states that "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".
Mr. Balderson was a CPA for the estate. Both of these letters were provided to the Commissioner of Accounts by the trustee in support of his "Twelfth Account".
8. The trustee also provided the Commissioner with a copy of a page from a "Jean M. OConnell estate tax analysis" which shows $659.97 under "Assets" of that estate as "Debt from Harold OConnell Trust". A copy of that page is attached as Exhibits 6.
From a review of this information the Commissioner finds that there is no evidence to support an assertion by the trustee that the $659.97 is an asset of the trust. To the contrary, it appears that either it is not a debt at all, or, from the estate's point of view, it was money owed by the trust to the estate, i.e. an asset of the estate of Jean M. OConnell. That estate has been closed for more that six years.
Accordingly, the foregoing Eleventh Account of Anthony M. OConnell, Trustee has been marked a "Final Account" by the undersigned and is hereby approved as a Final Account in the trust under the will of Harold A. OConnell and is filed herewith.
In the event that the trustee is successful in recovering $659.97 or any other funds which are proper trust assets to be accounted for, such may be reported to the Commissioner of Accounts by an Amended Inventory and, thereafter, accounted for by proper accounts.
GIVEN under my hand this 8th day of August, 2000.
Jesse B. Wilson, III
Commissioner of Accounts
Fairfax County, Virginia
Enc.: Exhibits, 1 - 6
cc: Anthony M. OConnell, Trustee"
(See the exhibits in the pdf reference)