Estate of Timothy J. Tehan, Deceased, Timothy R. Tehan, Executor - Page 11

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          tor’s commissions and $10,000 of attorney’s fees.  Decedent’s               
          estate tax return did not claim any deductions in Schedule L,               
          Expenses Incurred in Administering Property Not Subject to                  
          Claims.                                                                     
               On a date not disclosed by the record between May 5 and June           
          28, 2001, Mr. Tehan, in his capacity as the personal representa-            
          tive of the estate, and his attorney filed with the Orphans’                
          Court a document entitled “Consent Petition for Allowance of                
          Personal Representative’s Commissions and Attorneys’ Fees”                  
          (consent petition).  All of the beneficiaries of the estate                 
          consented to the granting of the consent petition.  In the                  
          consent petition, the personal representative and his attorney              
          requested the Orphans’ Court to allow personal representative               
          commissions of $32,000 and attorney’s fees of $7,500.  In the               
          consent petition, the personal representative and his attorney              
          claimed, inter alia, as follows:                                            
                    8.  Aggregate commissions and attorney[’s] fees in                
               excess of the amount authorized by � 7-601 of the                      
               Estates and Trusts Article [of Maryland] is [sic]                      
               requested due to the extraordinary amount of time,                     
               diligence and expertise required of the Personal Repre-                
               sentative in administering the substantially larger,                   
               but non-commissionable, “non-probate” assets of the                    
               estate of approximately $1.2 million, as opposed to the                
               relatively modest amount of “probate assets”.  Specifi-                
               cally, the personal representative estimates that of                   
               the more than 350 hours of time expended in administer-                
               ing his father’s estate over the last 22 months, ap-                   
               proximately 50% of this time was expended attending to                 
               issues arising from or related to the non-                             
               commissionable portion of the taxable estate.                          






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