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of the Trust; that each and all of her Objections to
the Third Account were intended by her to be punishment
and vindictive; that Sharon DiLeonardo’s bad faith was
compounded by her stonewalling on discovery; and that
she willfully suppressed material evidence.
The California Court ordered petitioner to pay the
litigation costs, plus interest, of the other beneficiaries, the
Trustee, and the guardian ad litem. Petitioner’s obligations
under this order are hereinafter sometimes referred to as the
Payments. The California Court further ordered that the Payments
be paid out of petitioner’s portion of distributions from the
Trust. The amounts the Trustee was directed by the California
Court to pay, and the payees, are summarized in Table 1.
Table 1
Payee Amount
Other beneficiaries $203,474.91
Trustee and guardian ad litem 147,040.75
Total 350,515.66
The California Court’s order was affirmed by the California
Court of Appeal for the Second District. Estate of Ivey v.
DiLeonardo, 28 Cal. Rptr. 2d 16 (Ct. App. 1994).
Tax returns
Table 2 shows selected items from petitioner’s tax returns.
Table 2
1993 1994
Income from the Trust $49,546.00 $113,478.00
Adjusted gross income 50,571.93 120,540.70
Litigation cost deduction 53,000.00 159,718.00
(before 2-percent floor)
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Last modified: May 25, 2011