- 23 - On July 1, 1994, the Service filed a proof of claim in the probate proceeding for unpaid, assessed taxes owed by Mr. Kayian, Sr. in the total amount of $79,282.33. The Service's claim was not paid in the probate proceeding. On February 20, 1995, Mr. Carr filed a petition for at- torney's fees in the probate proceeding. On March 17, 1995, the Probate Court issued an order with respect to that petition, which "awarded a partial attorney's fee" of $19,287.40 for the work that Mr. Carr had performed on behalf of Mr. Kayian, Sr.'s estate and reasonable costs of $1,473.64, both of which the Probate Court directed be paid from the assets of Mr. Kayian, Sr.'s estate. That order further stated that "this award of attorney's fees does not include any statutory percentage to which" Mr. Carr is entitled. On March 22, 1995, the Probate Court issued an order in the probate proceeding approving, adopting, and ratifying the stip- ulation and settlement agreement that had been entered into among Ms. Livingston, individually and as personal representative of Mr. Kayian, Sr.'s estate, and Robert Kayian, Kenneth V. Kayian, Richard H. Kayian, and Karen Kayian Aubel. That stipulation and settlement agreement, inter alia, provided that Ms. Livingston and Mr. Kayian, Sr.'s estate agreed to withdraw claims against the interests of Robert Kayian, Kenneth V. Kayian, Richard H. Kayian, and Karen Kayian Aubel with respect to the transferredPage: Previous 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 Next
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