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(with the interlineations) to probate and granted Letters
Testamentary to Ms. Hurley.
Ms. Hurley engaged Eckell, Sparks to represent her as
executrix for the estate. Soon thereafter, Mr. Cloud filed a
petition with the Orphans’ Court, seeking to enforce the
antenuptial agreement. Without opposition, the antenuptial
agreement was upheld by the Orphans’ Court.
Decedent’s Income Tax Returns
Shortly after decedent’s death, Eckell, Sparks learned that
decedent had not filed income tax returns for the 4 years preceding
her death. In August 1991, Eckell, Sparks obtained from decedent’s
accountant, Mr. Skinner, his files relating to decedent’s affairs.
Those files revealed that Mr. Skinner (1) had filed with the
Internal Revenue Service requests for extensions of time for filing
decedent’s tax returns, (2) had partially prepared tax returns for
the years in question, based upon information available to him from
the preparation and filing of previous tax returns for decedent
(and before Mr. Ross and Ms. Hurley took over as financial
advisers), (3) had over the 4-year period asked Mr. Ross and Ms.
Hurley for information needed to complete the tax returns, and (4)
was unable to document decedent’s assets or liabilities and
resulting net worth because the information was not available to
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