Estate of Philip Meriano, Deceased, Anita Panepinto, Administratrix - Page 13

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          Dilworth law firm, which was the law firm that represented                  
          Panepinto as administratrix of the estate, to determine from                
          original records what had come into the estate, what had gone out           
          of the estate, and where it had gone.                                       
               Boote referred Mary Orlando to an attorney and when the                
          account was filed with the Orphans' Court, she was represented by           
          Leonard S. Abrams.                                                          
               As of March 30, 1983, Boote had prepared a First and Final             
          Account of Mary Orlando, Administratrix (the account), covering             
          the period November 14, 1977, to September 1, 1982, showing a               
          combined principal and income balance remaining in the estate of            
          $861,553.73.                                                                
               The account, which was filed with the Orphans' Court on                
          March 31, 1983, listed as disbursements from the estate, fees               
          paid to Reardon in 1980 of $220,000, and fees paid to Lynch in              
          1980, 1981, and 1982 of $415,761.  The account further noted that           
          the status of an asset of the estate, a $50,000 U.S. Treasury               
          Note, 8 percent due February 15, 1983, was still to be                      
          determined.                                                                 
               On April 30, 1986, INA as surety, filed an Amendment to the            
          Account4 showing that the $50,000 U.S. Treasury Note which was              
          not accounted for in the account filed March 31, 1983, had been             
          redeemed by Lynch.  The amendment to the account also corrected             

          4         The Amendment to the Account was not made a part of the           
          record.                                                                     




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