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Report of 12th
(Please compare the Trustee's actual 12th Trust Account with the Commissioner's report of it to the Judges)

IN THE OFFICE OF THE COMMISSIONER OF ACCOUNTS
CIRCUIT COURT OF FAIRFAX COUNTY, VIRGINIA
IN RE: Estate of Harold A. O'Connell,
Trust
Fiduciary No. 21840
COMMISSIONER'S REPORT
APPROVING FINAL ACCOUNT

To the Honorable Judges of Said Court:
1. By a Tenth Account duly filed herein and approved by the
undersigned on August 25, 1995, the trustee herein, Anthony M. O'Connell, properly
accounted for all of the remaining assets reported as being assets of the trust created
by the will of Harold O'Connell and reported a zero balance on hand. A copy of said
account is filed herewith as Exhibit 1.
2. By an Eleventh Account, Anthony M. O'Connell, trustee, again
reported zero assets on hand and no receipts or disbursements. A copy of said
account is filed herewith as Exhibit 2.
3. Both the Tenth and Eleventh accounts carried the notation "This
is not a final account".
4. In the ordinary case, an account which shows the distribution of
all remaining assets is filed as a Final Account, and its approval terminates the
fiduciary's responsibility to the Court and permits the Commissioner of Accounts to
close the file.
5. The said trustee has also filed a Twelfth Account in which he
reports as an asset $659.97 "due from the Estate of Jean M. O'Connell". A copy of
that "account" is enclosed herewith as Exhibit 3.
6. The Estate of Jean M. O'Connell, deceased, Fiduciary No. 49160,
was closed in the Commissioner of Accounts office after approval of a Final Account
on May 31, 1994. .
7. The said $659.97 was the subject of correspondence between the
said trustee and Edward J. White, attorney and co-executor of the estate of Jean M.
O'Connell, copies of which are attached hereto as Exhibits 4 and 5. In his letter,
Exhibit 5, the trustee explains that the $659.97 is part of a net income payment of
$1,475.97 which the trust owed the estate of Jean M. O'Connell. In that same letter,
the trustee states that "At this point in time, I believe Mr. Balderson and I are of one
mind that the estate does not owe the trust and the trust does not owe the estate".
Mr. Balderson was a CPA for the estate. Both of these letters were provided to the
Commissioner of Accounts by the trustee in support of his "Twelfth Account".
8. The trustee also provided the Commissioner with a copy of a page
from a "Jean M. O'Connell estate tax analysis" which shows $659.97 under "Assets" of
that estate as "Debt from Harold O'Connell Trust". A copy of that page is attached as
ExhiQits 6.
From a review of this information the Commissioner finds that there is no
evidence to support an assertion by the trustee that the $659.97 is an asset of the
trust. To the contrary, it appears that either it is not a debt at all, or, from the
estate's point of view, it was money owed by the trust to the estate, Le. an asset of the
estate of Jean M. O'Connell. That estate has been closed for more that six years.
Accordingly, the foregoing Eleventh Account of Anthony M. O'Connell, Trustee
has been marked a "Final Account" by the undersigned and is hereby approved as a
Final Account in the trust under the will of Harold A. O'Connell and is filed herewith. .
In the event that the trustee is successful in recovering $659.97 or any other
funds which are proper trust assets to be accounted for, such may be reported to the
Commissioner of Accounts by an Amended Inventory and, thereafter, accounted for by
proper accounts.
GIVEN under my hand this 8th day of August, 2000.


Respectfully submitted,
(seal)
Jesse B. Wilson , III
Commissioner of Accounts
Fairfax County, Virginia
JBW:jcs
Ene.: Exhibits, 1 - 6
cc: Anthony M. O'Connell, Trustee

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EXHIBIT  1

FID# 21840
QUAL 6-20-86
FILED 4-17-95
PAID $53.00
TAPED?             ?
POSTED 5/1/95 (?)

IN THE CIRCUIT COURT OF FAIRFAX COUNTY,
Trust u/w of H. A. O'Connell
Fiduciary # 21840
Anthony O'Connell, Trustee
Tenth Account
Covering the period from 1/1/94 to 12/31/94
(This is not a final account)

Description                                                                                       Assets Received
                                                                                                            (or on hand)
Balance brought forward from
Ninth Account:

Checking Account, Crestar Bank                                                            $ 14,394.80
Total assets on hand 1/1/94                                                                      $ 14,394.80

Receipts:

Interest, checking account, Crestar Bank

1/14/94                           $ 25.51
2/14/94                              26.94
3/14/94                              24.38
4/14/94                              29.23
5/13/94                              28.68
6/14/94                              32.24
7/14/94                              26.25

                                                                                                   193.23
Reimbursement from trustee for trustee fee,
as described in Ninth account                                                  2,225.94
Total receipts                                                                        $ 2,419.17

Vouchers in support of said disbursements are submitted herewith.

Anthony O'Connell, Trustee
(seal)
page 1

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IN THE CIRCUIT COURT OF FAIRFAX COUNTY, VIRGINIA
Trust u/w of H. A. O'Connell
Fiduciary # 21840
Anthony O'Connell, Trustee
Tenth Account
Covering the period from 1/1/93 to 12/31/94
(This is not a final account)

Description                                                                                     Disbursements

Disbursements:

Filing fee, Ninth Account, ck# 109                                            $ 53.00
Filing fee, Tenth Account, ck# 118                                               53.00

(Written on 7/12/94 to my personal checking
account, in order to close out the trusts checking
account. The enclosed check is, therefore,
from my personal checking account).

Reimburse trustee for out of pocket expenses

(See supporting note 1)
ck# 108 of 3/17/94 for   $ 144.22
ck# 110 of 7/10/94 for   $ 179.40
                                                                                                     323.62

Attorney's

ck# 106 of 3/12/94         $ 390.00
ck# 107 of 3/18/9              180.00

                                                                                                     570.00

                                      Total Disbursements                            $ 999.62


Vouchers in support of said disbursements are submitted herewith.

Anthony O'Connell, Trustee
(seal)
page 2

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IN THE CIRCUIT COURT OF FAIRFAX COUNTY,
Trust u/w of H. A. O'Connell
Fiduciary # 21840
Anthony O'Connell, Trustee
Tenth Account
Covering the period from 1/1/94 to 12/31/94
(This is not a final account)

Description                                                                              Assets Received
                                                                                                   (or on hand)

Distributions:


Jean Nader, ck# 119 of 7/12/94                                                $ 5,271.45
Sheila O'Connell, ck# 120 of 7/10/94                                          5,271.45
Anthony O'Connell, ck# 121 of 7/10/94                                      5,271.45

                                                                  Total Distributions $ 15,814.35

 

 

 

 

 

 

 

Vouchers in support of said disbursements are submitted herewith.

Anthony O'Connell, Trustee
(seal)
page 3

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IN THE CIRCUIT COURT OF FAIRFAX COUNTY,
Trust u/w of H. A. O'Connell
Fiduciary # 21840
Anthony O'Connell, Trustee
Tenth Account
Covering the period from 1/1/94 to 12/31/94
(This is not a final account)




Summary

Beginning assets on hand 1/1/94                             $ 14,394.80
Total receipts                                                                2,419.17                  
                                   Total assets                                                                 $ 16,813.97

Less total disbursements                                          $      999.62
Less total distributions                                                15,814.35
                                   Total disbursements                                                    $ 16,813.97
                                   
                                   Total assets on hand 12/31/94                                     $    None

 

 

 

 

 

 

Vouchers in support of said disbursements are submitted herewith.

Anthony O'Connell, Trustee
(seal)
page 4

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EXHIBIT  2

FID# 21840
QUAL 6-20-86
FILED 4-09-96
PAID $53.00
TAPED?             ?
POSTED 5/6/96

IN THE CIRCUIT COURT OF FAIRFAX COUNTY,
Trust u/w of H. A. O'Connell
Fiduciary # 21840
Anthony O'Connell, Trustee
Eleventh Account
Covering the period from 1/1/95 to 12/31/95
(This is not a final account)

Description                                                                                       Assets Received
                                                                                                            (or on hand)


Balance brought forward from
Tenth Account:                                                                                       $ 00.00

 

 

 

 

 

 



(seal)
Anthony O'Connell, Trustee

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EXHIBIT  3

FID# 21840
QUAL 6-20-86
FILED 8-12-99
PAID $113.00 + 25.00
TAPED?             ?
POSTED 9-7-99

IN THE CIRCUIT COURT OF FAIRFAX COUNTY, VIRGINIA
Trust u/w of H. A. O'Connell
Fiduciary # 21840
Anthony O'Connell, Trustee
Twelfth Account
Covering the period from 1/1/96 to 12/31/96
This is not a Final Account

Description                                                                                                             Assets Received
                                                                                                                                    (or on hand)

Balance brought forward from the Eleventh Account:                                                  $ 000.00
(Based on the known information and understanding at that time)

Due from the Estate ofJean M. O'Connell:                                                                    $ 659.97

Are there any other debts which your mother owed the Trust?                                             ?
          (From the lawyer's letter ofMay 19,1999.
           For me to find that out requires that I have access to all
           the estate accountings.)

Known balance due from the Estate of Jean M. O'Connell
at this time:                                                                                                                    $ 659.97

(seal)
Anthony M. O'Connell,
Trustee u/w of H. A. O'Connell

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EXHIBIT  4

EDWARD J. WHITE
ATTORNEY AT AW
118 SOUTH ROYAL. STREET
AL.EXANDRIA. VIRGINIA 22314
TELEPHONE  836-15444
May 19, 1992

Mr. Anthony M. O'Connell
c/o Edgar A. Prichard, Esq.
8280 Greensboro Dr.
#900
McLean, Va. 22102

Re: Estate of Jean M. a' Connell
Dear Mr. O'Connell,
In your letter of May 6 to Jean you asked that I communicate
with you with regard to the Harold O·Connell Trust.
I am trying to prepare the estate tax, and as usual in these
cases, there are problems trying to understand the flow of debts
and income.
I do have a few questions which are put forward simply so that
the figures on the Trust·s tax returns and accounting will agree
with the estate's.
1. The K-1 filed by the Trust for 1991 showed income to your
mother of $41,446.00. The Seventh Accounting appears to show a
disbursement to her of $40,000.00 plus first half realty taxes paid
by the trust for her and thus a disbursal to her of $1794.89. If
these two disbursals are added the sum is $41,794.89. This leaves
$348.89 which I cannot figure out. It could well be a disbursal of
principal and not taxable.
2. The K-1 filed by the Trust showed a payment of $816.00 in
interest to the estate. You sent a check in the amount of $1475.97
to the estate. What was the remaining $659.97? Do I have this
confused with the tax debt/credit situation which ran from the
Third Accounting?

3. On the Seventh Accounting "Income per 7th Account'· is'
shown as $5181.71, but I cannot figure that one out either.
I am of the opinion that the estate owes the trust for the
second half real estate taxes from September 15, 1991 through
December 31, 1991 in the amount. of $1052.35. This is shown on your
accounting a disbursed to the heirs. Should this be paid back to
the heirs or to the Trust?
I believe that the income received from the savings accounts
from September 15 to the date the various banks made their next
payment to the Trust (9/30 and 9/21) should be split on a per diem
basis, since the Trust terminated on her death. This will be a
small amount of course.
Are there any other debts which your Mother owed the Trust?
I realize that Jo Ann Barnes prepared this and if you
authorize it I can ask her to help me out.

Please understand that I have no problem with the Accounting,
I'm just trying to match thingS up. In the long run, since the
beneficiaries are the same, the matter is academic.
Please send the bill for the appraisal whenever you receive
it. Jean is filing the Fairfax form for re-assessment in her
capacity as a co-owner in order to give us a better basis to get
this assessment changed and to meet the county's deadline. It will
state that the appraisal you have ordered will follow. I think
this will be to all of your benefit in the long run.

Sincerely
Edward J, White
EJW/e
Copy to: Jean M. Nader

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EXHIBIT  5

Anthony O'Connell
6541 Franconia Road
Springfield, Virginia 22150
May 29, 1992

Mr. Ed White, Attorney
118 South Royal street
Alexandria, Virginia 22314
Reference: Your letter of May 19, 1992

Dear Mr. White:
1992.05.29   (Anthony O'Connell to Edward White) (Copies to E. A. Prichard, Forrest Balderson, Jean Nader and Sheila O'Connell)
"Thank you for your letter concerning the Seventh Trust accounting. In the future would you please send letters concerning me or the trust directly to me? It will save the beneficiaries attorney expense. I would appreciate you sending a copy to Mr. Prichard. I talked with Mr. Forrest Balderson today. Mr. Balderson prepared the account and states that the numbers are correct. He reminded me that court accounting and taxable accounting are different animals and often do not match. I believe this applies to your questions in paragraphs 1 and 2. Please feel free to call Mr. Balderson at (703) 549-7800.
I will try to address your paragraph 3. Rather than wait until the end of each year and calculate the exact net income of the trust to be distributed to my mother, I estimated the net income in April so I could make the distribution to her immediately after the trust received the annual April payment. The consequent year end adjustments were:
Third Account                $ -5,906.72 (Mother owed to trust)
Fourth Account               $  - 687.03 {Mother owed to trust)
Fifth Account                $ +5.796.98 {Trust owed to mother)
Sixth Account               $  -2.908.97 {Mother owed to trust)
Net carryover                 $ -3.705.74 {Mother owed to trust)
Seventh Account,1991  $ +5.181.71 {Trust owed to mother}
The net carryover of $-3.705.74 up to the seventh account combined with the $ +5.181.71 of the seventh account netted $1.475.97 the trust owed my mother. This is the $ 1,475.97 check I mailed to you. Mr. Balderson tells me he called you concerning the real estate taxes before he did the account and discussed it with you. Is it necessary to change it now? My trust accounting is on a cash basis. I think a per diem split of the September interest would be accrual accounting. I don't think I can mix the two methods. If the Commissioner of Accounts says it's appropriate, it's fine with me. At this point in time, I believe Mr. Balderson and I are of one mind that the estate does not owe the trust and the trust does not owe the estate.
I have a few questions concerning my mother's 1991 tax return.
1. My copy shows she should be penalized by IRS and Virginia because adequate estimated tax payments were not made after her death. I believe my sister is convinced I am responsible for this. If it is my fault, I will pay for it out of my pocket. I feel the other beneficiaries should not be charged for the negligence of another. Would you please lay out the specifics on what happened?
Please be very specific.
2. My copy also does not show the principal of $125,188.17 paid to my mother by the Lynch Note in April of 1991. It does show the interest. With a gross profit percentage of .79 on the installment sale, about S 98,898.65 of the $125,188.17 should have been reported on line 13 of the 1040 as a capital gain. It appears that this omission is up and above the penalties and interest already acknowledged. Why was it not reported? Will you amend the return?
3. On Schedule B under dividend income, what is the significance of "**BAL ON 1040 OF JEAN NADER, SSN 225 50 9052"?  I look forward to your response."
I look forward to your response.

Yours truly,
(seal)
Anthony O'Connell

Enclosures:
Your letter of May 19, 1992
IRS Form 1040, Schedule B and Wavier of Penalty Request for
Jean O'Connell, 1991. The other IRS forms attached to this return
were not included in this enclosure.

Copies to:
Mr. Ed Prichard
Mr. Forrest Balderson
Ms. Jean Nader
Ms. Sheila O'Connell

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EXHIBIT  6

JEAN M .O'CONNELL ESTATE TAX ANALYSIS  
   
CASH(?), NOTES, STOCKS & BONDS.  
   
ck Wash Gas Light Co. 8/1/91  
105.00
   
ck Signet 8/5/91  
39.00
   
ck A. G. Edwards 8/15/91  
2,346.63
   
ck Kemper Mun Bond Fund 4/30/91  
162.86
   
ck Kemper Mun Bond Fund 5/31/91  
162.86
   
ck Kemper Mun Bond Fund 7/31/91  
162.86
   
ck Kemper Mun Bond Fund 8/30/91  
162.86
   
Ck Nuveen Fund 3/1/9  
63.00
   
Ck Nuveen Fund 5/1/91  
63.00
   
ck Nuveen Fund 6/3/91  
63.00
   
ck Nuveen Fund 8/1/91  
66.50
   
ck Nuveen Fund 9/3/91  
66.50
   
ck American Funds 9/9/91  
424.76
   
Sovran Bank #4536-2785  
3.310.46
   
First Virginia Bank #4076-1509  
22,812.52
   
Fx Co. Ind Dev Bond  
109,587.00
   
FranklinxVa. Fund 4556.001 sh  
50.507.84
   
Investment Co. of America 3861.447 sh  
65.663.91
   
Kemper Mun Bond Fund 2961.152 sh  
30,396.23
   
Nuveen Premium Inc Mun Fund 700 shWashington Gas Light Co. 200 sh  
6.450.60
   
Signet Banking Corp 198 sh  
6.375.00
   
Lynch Properties note  
4.331.25
   
Travelers Check  
518.903.26
   
1988 Plymouth Van  
8.000.00
   
Am Funds 5/10/91  
326.60
   
USAA Subscriber savings acct  
25.10
   
SUB TOTAL  
830,599.10
   
OTHER ASSETS  
   
1990 Virginia Tax refund  
1,605.58
   
Debt from Harold O'Connell Trust  
659.97
   
Blue Cross refund  
88.78
   
SUB TOTAL  
2354.33
   
JOINT ASSETS  
   
Hallmark Bank #1107849600  
40,796.81
   
REAL ESTATE  
   
15 acres Fairfax Co. Va. 53.9006% interest  
323,403.60
   
TOTAL ASSETS  
1,197,153.84
   
--------------------------------------------------------  
   
DEBTS  
   
Colonial Emerg Phys (med bill)  
10.40
   
Fairfax Circ Ct. letters  
14.00
   
Jean M. Nader probate tax reimb  
1,269.00
   
Sovran Bank Car loan payoff  
1,364.97
   
Checks  
15.89
   
Commissioner of accounts Inventory  
61.00
   
IRS 1991 1040 return  
15,332.00
   
Va. Dept Tax 1991 return  
2,856.00
   
Jean M. Nader, hills pd  
8,559.00
   
Sheila Ann O'Connell-Shevenell, cem bill  
475.00
   
Co-Executors' Commission  
41,529.96
   
Commissioner of Accounts fee for Accounting  
1,048.25
   
TOTAL DEBTS AND EXPENSES  
72,535.46
   
JEAN M. O'CONNELL ES'I'A'l'E TAX ANAI.YSIS [page 2]  
   
TAX COMPUTATION
 
   
GROSS ESTATE  
1,197,153.84
   
DEBTS & EXPENSES  
72,535.46
   
   
ACC 75% ACC 60%
TAXABLE ESTATE  
1,124,615.38
1,043,767.48 995,256.94
TENTATIVE TAX 41% bracket  
396,893.53
363,744.67 343,950.21

Unified Credit before gift comp
192,800
   
Unified Credit used for gifts
9,784
   
UNIFIED CREDIT  
183,016.00
183,016.00 183,016.00
CREDIT FOR VIRGINIA TAX  
40,375.58
35,201.12 32.934.39
NET FEDERAL TAX  
  127.999.82
VIRGINIA TAX  
  32.934.39
---------------------------------------------- ------ ------------ ---------- ---------
TOTAL ESTATE TAXES  
213,877.53
180,728.67 160,934.21
   
   
   
   

  Pages 3

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FID# 21840
QUAL 6-20-86
FILED 4-09-96
PAID $53.00
TAPED?             ?
POSTED 5/6/96

IN THE CIRCUIT COURT OF FAIRFAX COUNTY,
Trust u/w of H. A. O'Connell
Fiduciary # 21840 & Final
Anthony O'Connell, Trustee
Eleventh Account
Covering the period from 1/1/95 to 12/31/95
(This is ---- a final account)

Description                                                                                       Assets Received
                                                                                                            (or on hand)


Balance brought forward from
Tenth Account:                                                                                       $ 00.00

 



(seal)
Anthony O'Connell, Trustee

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STATE OF VIRGINIA
COUNTY OF FAIRFAX, to-wit:
I, JESSE B. WILSON, III, Commissioner of Accounts for Fairfax
County, Virginia, do hereby certify that I have this date stated
the foregoing account, after having given the notice required by
law, and have approved the same. Vouchers for said disbursements
were submitted therewith.
GIVEN under my hand this 8th day of August, 2000.
Jesse B. Wilson, III
Commissioner of Accounts
Fairfax County, Virginia
IN THE CLERK'S OFFICE OF THE CIRCUIT COURT OF FAIRFAX COUNTY,
VIRGINIA:
I, JOHN T. FREY, Clerk of the Circuit Court of Fairfax County,
Virginia, do hereby certify that the foregoing Account or Report
has been filed in my office for more than fifteen days, and that no
exceptions have been filed thereto, and the same is now recorded
pursuant to the provisions of §§ 26-33 and 26-35 of the Code of
Virginia, as amended.
GIVEN under my hand this _ day of , 20__
TESTE: JOHN T. FREY, CLERK
BY:
Deputy Clerk

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Related letters

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Commissioner ofAccounts Office
Circuit Court of Fairfax County
Fair Oaks Plaza
Suite 500
11350 Random Hills Road
Fairfax, Virginia 22030
Telephone (703) 385-0268
August 8, 2000

Mr. Anthony M. O'Connell
216 Governors Lane
Apt. #12
Harrisonburg, Virginia 22801

RE: Harold A. O'Connell Trust;
Fiduciary No. 21840

Dear Mr. O'Connell:
Enclosed please find a copy of my report approving your 11th account as
trustee in the above matter as your Final Account. As you will see from the
report, it appears to me from the information you have provided that the
$659.97 debt you report is not a trust asset. Even if the debt existed as you
suggest, it's collectability would be so problematic and uncertain, and the effort
so costly, as to render it worthless and make reasonable a decision for it to be
abandoned as an asset. It certainly should not be the basis for keeping this
trust estate open and requiring the filing of annual accounts indefinitely.
In the event that the trustee is successful in recovering $659.97 or any
other funds which are proper trust assets to be accounted for, such may be
reported to the Commissioner of Accounts by an Amended Inventory and,
thereafter, accounted for by proper accounts.
If you disagree with this action by me, you may file exceptions with the
Court within fifteen (15) days of the filing of my report and take the matter up
directly with the Court.

Very truly yours,
(seal)
Jesse B. Wilson, III
Commissioner of Accounts
JBW:jcs

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Commissioner ofAccounts Office
Circuit Court of Fairfax County
Fair Oaks Plaza
Suite 500
11350 Random Hills Road
Fairfax, Virginia 22030
Telephone (703) 385-0268
August 8, 2000

Mr. Anthony M. O'Connell
216 Governors Lane
Apt. #12
Harrisonburg, Virginia 22801

RE: Estate of Jean M. O'Connell
Fiduciary No. 49160

Dear Mr. O'Connell:
This will acknowledge receipt of a copy of your letter of July 24,2000 to Judges
of the Nineteenth Judicial Circuit Court of Virginia.
While I do not presume to speak for the Court or any of the Judges, I think that
it is safe to say:
(1) the Court is not organized or constituted for the purpose of
conducting the sort of investigation required to establish the facts that you allege in
your letter. The Court can only decide cases based on evidence produced by others;
(2) the officials who are responsible for conducting investigations of
alleged crimes in Virginia are the Commonwealth Attorneys (the prosecutors) in each
jurisdiction and the police departments and their detectives. If the available facts are
sufficient to convince the Commonwealth's Attorney that it can be proved that a crime
has been committed, and that a prosecution is not barred by the statute of
limitations, his/her job is to bring the matter before the Court.
I hope this will be helpful.

Very truly yours,
(seal)
Jesse B. Wilson, III
Commissioner of Accounts
JBW:jcs
cc: Honorable F. Bruce Bach, Chief Judge