Chart 230
(html)
(*estimated date)

1974-1983

1974.04.11
E. A. Prichard prepares wills with a testamentary trust for Jean O'Connell and H. A. O'Connell. In both wills the substitute executor and trustee is Anthony O'Connell

1975.05.26
Death of H. A. O'Connell

1975.06.03   (E. A. Prichard to Jean O'Connell)
"Enclosed herewish you will find a copy of Mr. O'Connell's will which was executed in our offices on April 11, 1974. When you are ready to have the Will probated, please let us know and we will be happy to have someone from our firm accompany you to the Court House with the original Will.
Sincerely yours, E. A. Prichard"

Supplants begin

If you are led to believe that your established advisers and fiduciaries who have a background in accounting and contract law are not serving you well, and/or you should not pay them their full fees; and you trust that and do not pay them their full fees, it guarantees that your relationship with your established paid advisers will end.
If the accountants supplant your established advisers and fiduciaries who have a background in accounting and contract law,  and get an innocent family member to serve as co-fiduciary with them who does not have a background in accounting and contract law, who will accept the accountant’s policy of establishing a wall of secrecy between family members, and who will accept the accountant’s instructions given from behind that wall of secrecy between family members, there is nothing that can stop the accountants from rendering your family powerless and making money disappear.

“I also would like you to be at least courteous to my friends. They know you do not want them around so you may not see much of them. They are people who helped me when I was desperately in need of help and had no place to turn.  Joanne especially was helpful.  When [1] Ed Prichard was going to charge me ¼ of your Dad's estate for his fee and [2] Shalloway had a mental break down when he was going to work on the estate it was Joanne who helped me by explaining what I had to do.  She did not want to be a co-trustee but I begged her and she agreed reluctantly tho she had never done it for anyone else. I still think [3] you owe her an apology and a box of candy or bouquet of flowers.
Better late than never.  And I would feel ever so much better. Please. Just treat my friends like you want me to treat yours.”
(From Jean O’Connell to Anthony O’Connell; September 6, 1988)

1975.06.30   (Munford Yates to Jean O'Connell)
"At your request,  enclosed find the original of your will.
Very truly yours, Munford R. Yates, Jr."

1975.09.10   (Munford Yates to Jean O'Connell)
"RE: Estate of Harold A. O'Connell
Dear Mrs. O'Connell:
Enclosed find the responses we received from Washington-Lee Savings and Loan Association and from Civil Service. My file indicates that no letter was ever sent to Northern Virginia Bank.
Since the responsibility of this firm ended on June 26, 1975, I enclose our statement for services rendered which is based solely on time expended by this firm.
Very truly yours, Munford R. Yates, Jr."
1975.08.15 (See the reference in pdf for the enclosure from the Civil Service)
1975.09.10   (Enclosure to above)
(Statement from Boothe, Prichard & Dudley to Jean O'Connell)
For professional services rendered  June 197 5, including review of estate planning file; obtaining will from safe; preparation of  memorandum and list heirs; telephone conferences Mrs. OConnell and conference Mr. Prichard and Mr. Yates; conference M r . Prichard, Mr. Yates and Mrs. OConnell on June 18, 1975; appearance before Clerk of Court to obtain qualification of  Mrs. OConnell as Executrix; set up files; letters t o banks, Civil Service and insurance companies to obtain requisite information and forms; conferences with Mrs. OConnell re: valuation of real property; review of real estate assessment; conference Mrs. O'Connell re: return of papers; review and transmittal of responses; transmittal of insurance proceeds; finalization of file $696.00

1975.10.12   (Jean OConnell to E. A. Prichard)
"I have recently received a bill from Mr. Yates for $696.00.
Because of the exotic size of this bill I have asked the advice of a business man of long standing in Alexandria, a friend and client of some members of your firm, who advises me that the exorbitance of Mr. Yates' bill is probably due to a clerical process which does not correctly reflect the services performed and not performed.
I am enclosing a check for $210.00 based on the 3 ¼ hours I was with Mr. Yates at $60.00 an hour.  This amount seems very generous considering how little of the time was actually used for the preparation of an estate tax, the purpose for which I made the appointment.
If this is not satisfactory I would appreciate an itemized account of each charge which I would like to present to the Bar Association and to a consumers TV program.
Yours truly, Jean M. OConnell (Mrs. H. A.)"

1975.10.17   (E. A. Prichard to Jean O'Connell)
"I have your letter of October 12, 1975, enclosing your check in the amount of $210.00 which I return herewith. I also enclose a Xerox copy of the time record showing the services which were performed and the amount of time for each service. Mr. Yates appears as "MRY", Mrs. Tavenner as "MLT" and Mrs. Singer as "PHS". As explained when we talked last spring, Mrs. Singer and Mrs. Tavenner are paralegals. You will also note that I deleted a charge for my own time so that I have charged you nothing.
Sincerely yours, E. A. Prichard"
(See the reference in pdf for the enclosure of time record)

1975.12.26   (Munford Yates to Jean O'Connell)
"RE: Estate of Harold A. O'Connell
Dear Mrs. O'Connell:
Please be advised that this firm is negotiating the $210.00 check which you submitted in payment of our $696.00 statement of September 10, which statement was later reduced to $685.00 by Mr. Prichard.
I have also been authorized to advise you that this firm will make no efforts to recover the remainder of such fee, and that we are closing our file in this matter.
Very truly yours, Munford R. Yates, Jr."

E. A. Prichard out

1976.12.01
Amended 1974 Virginia individual income tax for H. A. O'Connell. Maybe Joanne Barnes of "BRUNER, Kane, McCarthy & Roberts, Ltd"; "BRUNER, Kane & McCarthy, Ltd"; and "Keller, BRUNER & Company, P. C."; worked for "Stanton, Minter and BRUNER" in 1976. Joanne Barnes's letter on August 16, 1985, to Jean O'Connell in the only known letter to Jean O'Connell.

1977.11.07 (Deputy Commissioner of Accounts [Stephen Best] to Jean O'Connell)
"You qualified as administrator of the above estate on June 18, 1975. By law you are required to file in this office, an inventory of the assets within four months of the date of qualification. You are also required to file an accounting of the administration of the estate within sixteen months of the date of qualification.
Our records indicate that neither of the above has been filed. Please submit the inventory and account, together with all vouchers in support thereof, at your earliest convenience to avoid further action on the part of this office.
Sincerely yours,"

1977.02.01
First Court Account done

1977.02.01*  (The * means the date is estimated) (Jean OConnell's memos on Stephen Best's letter of November 7, 1977).)
"(Editing note: Undecipherable word) - Nov. 18, 1977 & asked for extension to Feb 1, 1978"
 "Called Nov. 30-1977 - Should have received pkt of papers at time of qualifying as administrator""
"Feb. 1, 1978.  Mission accomplished!!!"

1980.04.21   (Robert McCandlish to Jean O’Connell)
"Our records indicate that you qualified on June 18, 1975.  By law you are required to file, in this office, an accounting of the administration of the estate within sixteen months of the date of qualification, and every year thereafter until the estate has been closed.   Our records indicate that you previously filed an accounting on 020178 and that another accounting is/was due on October 18, 1978.  Please submit the accounting at your earliest convenience to avoid further action on the part of this office.    If your records reflect inconsistencies with ours, please telephone Mrs. Wiley of our office at the above number.
Very truly yours,”
(Mom has two memos on this)

1981.04.10
Second Court Account done

1984

1 (The numbers refer to the numbers in the chart and in the brief description)
1984.11.15   (Summons) (Jesse Wilson to Jean OConnell)
"SUMMONS To the Sheriff of Fairfax Co   STATE OF VIRGINIA, GREETINGS:  WHEREAS, Jean M. OConnell   654 1 Franconia Road   Springfield. VA    qualified on the above date as fiduciary of the above-referenced matter and has failed  to make certain filings with the Commissioner of Accounts as required by law as more particularly set forth below;
THEREFORE, you are hereby directed to summons said fiduciary to present before me, within thirty (30) days from the date of the service of this summons, the following:
A proper Accounting accompanied by the required fee and vouchers GIVEN under my hand in Fairfax County, Virginia, this 15th day of November, 1984
Jesse Wilson III
(Deputy) Commissioner of Accounts"

2
1984.11.16* (Memo on 3x5 card in unknown handwriting)
 "OConnell; Harold A.   21840 summons
Acct. due      filed
Sent to Sheriff: 11-15-84
Summons served: 11-16-84
Due action: 12-16-84
Ext 1-31-85"

3
1984.11.18* (Big yellow envelope one)
Undated memos by Jean O'Connell on big yellow envelope one


3-1
"Will and estate papers of H. A. OConnell."

3-2
"to Mr. Shalloway:
Please do what is necessary to really finish up the estate details of my husband, H. A. OConnell. Will, estate filings, tax forms and IRS letter of estate tax acceptance are included.  Thank you - Jean OConnell,
12-18-84"

3-3
"*not returned by Mr. Wall"

3-4
"*P.S. Notice from Sheriff 12/15/84 and $25 service check included."

(Editing note: The following is not in Jean OConnell's handwriting (except for "already filed 1980-JM O'C" and "delivered then".  The initials "PDS" are probably for Philip D. Shalloway, and "CJW" for Clement J. Wall)

3-5
"971-2855" (Jean O'Connell's home phone number)

3-6
"19 Dec 84 - file received from client - PDS
20 Dec 84 - file given to CJW-
Extension to 3 Jan 1985 granted by Com. of Acts"

3-7
"Will   WB201-96
List of Heirs WB201-110
Inventory WB240-804"

3-8
"Real Estate (both parcels)
title held as tenants in common
(1/2 undivided interest in"

3-9
"First Accounting filed and approved (26 May 75 to 26 May 1977  WB241-397
2nd Accounting (to be) (filed with Commissioner on 3 Jan 1985) (26 May 7 to 31 Dec 1980"

3-10
"already filed 1980-JM O'C" (Under Philip Shalloway's "(filed with Commissioner on 3 Jan 1985)" "delivered then" (Under Philip Shalloway's "(26 May 7 to 31 Dec 1980") 

3-11  
"941-3700" (Philip Shalloway's office number)

4
1984.12.26   (Robert McCandlish to Clement Wall)
"You requested an extension to January 31, 1985 for filing this accounting in the above matter.   This extension is hereby granted.
Very truly yours,”

1985

5
1985.01.03
New will for Jean O'Connell prepared by Philip Shalloway. Co-executors are Anthony O'Connell and Philip Shalloway.

6
1985.01.03   (Bill, Philip Shalloway to Jean O’Connell)
"Review of file, Meeting with Commissioner of Accounts, Review of Fiduciary File, Checking of land records to ascertain title, Telephone calls to accountant, and Conference                             6.0 hrs.            $600.00 
Preparation of Last Will and Testament                                                              150.00                         
Balance due on account                                                                                    $750.00”

7
1985.01.03* (False lost Court Account).
Jean O’Connell is led to believe that Philip Shalloway is in some way responsible for a “lost” account; or it was in the Commissioner’s file when Jean O’Connell was shown the file but it was not in the file when the file was shown to Philip Shalloway’s assistant Clement Wall.
The connection appears to be the date of January 3, 1985.  Jean O’Connell is instructed by an unknown source to date the same second account she signed on April 10, 1981, using the date of “1/3/85”. This is the same date of Jean O'Connell's office visit with Philip Shalloway, the same date of the Will drafted by Philip Shalloway with Philip Shalloway and Anthony O’Connell as co-trustees, and the same date of his bill.
Jean O’Connell does not pay Philip Shalloway in full and their relationship is terminated.

8
1985.01.03
Entry in Jean O'Connell's check book registry crossed out ("Com of Accts 35 Void")

9
1985.01.11* (Jean OConnell memo on narrow slip of paper) 
"Shalloway 941-3700
That I called Com. Of Accts re Dec 15th  not Nov 15
That I will see the acct. tomorrow at 8:30 and the acct. will be filed before Jan. 31st.
I recd a bill that must have been a mistake. Mr Wall got the extension but I can't see that he has done 600 worth of lawyering. I asked the Com. of Accts office of that was the cost.
15500
After I mak file the acting I would like to consider petitioning to have the clause removed from the will. But What is cost.,
Will pd for an(?) Oct 24 83 check cancelled."

10
1985.01.16   (Philip Shalloway to Jean O’Connell)
"Upon reviewing my files I cannot find where you have paid for your Last Will and Testament. You stated that you had a cancelled check. Please forward to me a copy of that check so I can determine where that payment was credited. Usually on fee checks, we like to pencil in our file number somewhere on the face of the check and that reference would be most helpful to me in determining where your check was credited.
I discussed your objections concerning our fees with Mr. Wall who was quite surprised at your position. Since you feel so strongly that the work we did at your request did not justify the $600.00 charged, Mr. Wall authorized me to deduct $100.00 from the bill for the time he expended. You must remember the work we did for you was done without consultation since you delivered a file to us and was unavailable for discussion about it since you went out of town immediately after delivery. The file was reviewed carefully. Mr. Wall did contact and meet with the Commissioner of Accounts and reviewed your probate file at the clerk's office. We also made various telephone calls to your past accountants and checked the land records to make sure that title was correct. All of these things involve time which the Client does not see but the time, in fact, was expended.
In reference to outlining your fee to eliminate the Trust set up in your husband's Last Will and Testament, I feel that since you have disputed our time and fees previously charged to you, it would be better for you to obtain another attorney to provide that service for you. If you will recall, your husband's Will was quite long and complicated and removal of the Trust could be quite complex and time consuming, and it would be unfair for me to estimate a fee to provide that service at this time. 
Remember your deadline to file your accounting is the 31st day of this month, and I wish you the best of luck in accomplishing this accounting and finding another attorney to provide the services outlined herein.
Very truly yours,
Philip D. Shalloway”

11
1985.01.23 (Jean OConnell's memo on letter size paper)
"Jan 23, 1985
Copy of check made and sent. Note added:
"As you suggested, the day I was in your office I went immediately to the Commissioner of Accounts Office. The estate filing for Dec. 31, 1980 with the fee paid was in my file there. I do not understand how it could be reported missing by your office."

 

Edward White in

12 (White)
1985.01.23 (False Final Court Account to Jean O'Connell)
The false final two page Court Account to Jean O'Connell on January 23, 1985, becomes the one page Third Court Account filed on January 23, 1985, and recorded at Bk380p1452.
The following memo is on the first page:
   "copy
    Original delivered by hand to Office of Commissioner of Accts. (Jan 23,1985- checked)
    3500 fee paid"
The following memo is on a small square of paper paper clipped to the second page:
   "Retain this copy for your Records." (Typed)
   "From Edward White - The final filing for HAO'C Estate" (In Jean O'Connell's handwriting)

13
1985.01.23 (Third Court Account. The False Final Court Account to Jean O'Connell of two pages becomes the Third Account of one page to the Court)

14
1985.01.23
Entry in Jean O'Connell's check book registry:
"Com of Accts 35
Filing for estate"

15
1985.02.03   (Jean OConnell's transcription of her 1985.02.03 letter to Philip Shalloway)
"This copy for my file.
Copy of note sent to Mr. Shalloway 2/3/85
February 3, 1985
To: Mr. Philip Shalloway 
7620 Little River Turnpike
Annandale, Va. 22150
From:
Jean OConnell
6541 Franconia Road
Springfield, Va. 22150
I would appreciate it if you would send me the remaining papers you have of mine including the IRS notice of estate tax acceptance and the notice from the Fx. Sheriff's office delivered to me Dec. 15, 1984.
Thank you   Jean OConnell"

16
1985.02.08   (Philip Shalloway to Jean O’Connell)
"I am in receipt of your letter of February 3, 1985, and even though I did not remember keeping any of your papers I completely reviewed my file, contacted Mr. Clement J. Wall who also reviewed his file, and it is both of our recollection that all the papers, including the items you requested in your correspondence, were returned to you a t our last meeting on January 3, 1985.
The two items you refer to had to be given to you because, without them, your accountant could not have prepared the final accounting that was due January 31, 1985. Perhaps you should contact your accountant to see if you gave than to her. 
I hope you find your papers soon.
Very truly yours,
Philip D. Shalloway”

17
1985.02.25 (Jean OConnell to Philip Shalloway)
"February 25, 1985
Dear Mr. Shalloway,
I admired the way you critiqued the contract of a friend of mine and how well you handled the problem of another friend I had recommended go to you.
In fact there was no doubt in my mind that I could trust you implicitly to help me file an estate accounting.
I am sorry that the issue has become so confused. The enclosed check -$80- I feel more than covers the time spent on what actually was useful to my estate accountin-ting. That is calling the Com. Of Accounts office for a time ex-tension - 30 days- the same time the Sheriff's office was late in delivering the notice to me.  Jean OConnell"

Philip Shalloway out

18
1985.05.08   (Robert McCandlish to Jean O’Connell) (Copy to Anthony O'Connell)
"According to the inventory filed for the above estate the gross value was $90,650.27 and under the terms of the will one-half of the estate goes to you as the "Marital Share" (one-half being the amount allowed the wife without estate tax by IRS) and the balance goes to the "Residuary Estate" which shall be held in trust bt Anthony M. O-Connell, as Trustee, and the income paid to you and, in the sole discretion of the Trustee as to time and amount, the principal of the trust may be used for your support and maintenance.
This trust must be set up since we cannot ignore the will and at your death the balance in the trust goes to your three children or their issue.  At this time, we don’t know who that will be.
 Please advise me what is being done to set up this trust.  As a non-resident, Anthony M. O’Connell can act as Trustee only if a resident of Virginia qualifies with him or a Virginia resident is designated as an agent to receive notices and processes from the Court and the Commissioner of Accounts. 
It is possible that an indemnification agreement can be worked out so the trust need not be funded, but this office should not advise you about such an agreement
Very truly yours,”

Anthony O'Connell

19 (Wilson)
1985.05.11*    (Appointment changed from Robert McClandlish to Jesse Wilson by Jesse Wilson)
(Editing note:  While I, Anthony OConnell, was visiting my mother, Jean OConnell, she received Robert McCandlishs letter of May 8, 1985. She showed it to me and I called Robert McCandlish and made an appointment to meet with him. When I went to the appointment and was about to enter Robert McCandlish's office, Jesse Wilson stopped me and said that I was to meet with him. I never saw Robert McClandlish.
The computations below were done by Jesse Wilson while he was explaining the marital share to me. The implication was that there was a problem arriving at the correct marital share. This was the only thing he discussed.)


"$ 16,539.98  passed directly outside of probate
   90,650.27  probate
107,190.25   gross estate
     8734.77
98,455.48 [divided by] 2 = 49,227.74
                          16,593.88
                       $ 32,633.86
107,109.25 gross
  - 41,38.42 expenses
103,051.83 net [divided by] 2 = 51,525.92
  16,593.88               -16,593.88
                               $ 34,932.04
103,051.83
                            90,650.27   probate et.
                       -34,932.04  Share to wife
                        55,718.23
                          4,596.31  taxes
                        51,121.88
                           $ 100,000
                               entire
                 $25,000
                     50%              50%
                       to             to Trust
                       wife"

20a
1985.05.14* (Jean OConnell's memo of her phone call to Joanne Barnes. Jean O'Connell in bold)
"So Kaiser-Hilton.  Joanne - 549-7800
 My son Tony called.  He said he wanted very much to be the full trustee with an agent to receive notices and processes from the court & commissioner as in the May 8th letter.  Would First thing is to have the final accounting based on same figures as in the 1st accting.  Send it to me- do I have to sign it"
(Editing note: The following was apparently what Joanne Barnes told Jean OConnell)
call- will do draft of final acting. Deed to property-convey to court.  Needs how much

20b (O'Connell-Barnes)
1985.05.14* (Jean OConnell's memo of her phone call to Joanne Barnes. Joanne Barnes in bold))
"So Kaiser-Hilton.  Joanne - 549-7800
 My son Tony called.  He said he wanted very much to be the full trustee with an agent to receive notices and processes from the court & commissioner as in the May 8th letter.  Would First thing is to have the final accounting based on same figures as in the 1st accting.  Send it to me- do I have to sign it"
(Editing note: The following was apparently what Joanne Barnes told Jean OConnell)
call- will do draft of final acting. Deed to property-convey to court.  Needs how much

21 (O'Connell-Barnes)
1985.05.30
New Will of Jean OConnell drafted by Edward White with co-executors Joanne Barnes and Anthony OConnell and Joanne
Barnes replacing Will drafted by Philip Shalloway with Philip Shalloway and Anthony O'Connell as co-executors.
Entry in Jean O'Connell's check book registry:
"White, Edward-lawyer 50
new will"

22
1985.05.30 (Jean OConnell to Commissioner of Accounts (draft)
"SAVE  RE  Est of HAOC   45,325.00
In answer to your letter of May 8th regarding progress the in establishing a trust to be set up required by the will with Anthony M. OConnell as trustee I would like to report that a co-trustee has agreed to serve with him.
Ms Jo Ann Barnes
Home address
7225 Pine Drive, Annandale, Va. 22003
354-0673 - office
I am   She will be working on this soon with a lawyer.   I had hoped that the procedure of setting up a trust could be simplified instead by putting title to that amt  the "Residuary Estate" (my home) in the names of my three children and   - the same as listed in the will to receive it.    There should be more definite progress soon and I will inform your office then.
V T Y
J M O'C Extrx  
Sent 5/31/85
To Commissioner of Accts.
Sent 5/31/85"

23
1985.05.30 (Jean OConnell to Commissioner of Accounts)
"May 30, 1985
Commissioner's Office of Accts.
Fairfax, Va.
Dear Sir,
Re: Estate of Harold A. OConnell
In answer to your letter of May 8th regarding progress in establishing a trust required by the will with Anthony M. OConnell as trustee I would like to report that a co-trustee has agreed to serve with him.  She is:  Ms Jo Ann Barnes (Home address 7225 Pine Drive, Annandale, Va. 22003 Tel 354-0673.  Office phone 549-7800.)  She will be working on this soon with a lawyer.  
I had hoped that the procedure of setting up a trust could be simplified by putting title to the "Residuary Estate" (my home) in the names of my three children as listed in the will to receive it.
There should be more definite progress soon and I will inform your office then.
Very truly yours
Jean M. OConnell, Exrx"

24
1985.05.31  (Memo of Jean O'Connell on big yellow envelope, on side that says "Tax Assessment papers")
"Tax Assessment papers
and etc re property "
"Trust  
"May 31, '85
 cc to JoAnn - Com letter
   "     White       "             + est. accts

June 3 to Tony"               "       

25
1985.06.03  (Memo of Jean O'Connell on big yellow envelope, on side that says "Tax Assessment papers")
"Tax Assessment papers
and etc re property "
"Trust  
"May 31, '85
 cc to JoAnn - Com letter
   "     White       "             + est. accts
June 3 to Tony"               "        

26
1985.06.14   (Anthony O'Connell to Jean O'Connell ) (No copy to another)
"Sorry I'm late in sending this information in Dad's file. 
How's Joanne coming on making the final estate filing?
I do wish very strongly that you had not changed your will to make your accountant co-executor.  You are giving her control.  Her expertise is available without giving her control.  Interest Her fee of executing an estate of 1,000,000 would be 2% or more by Virginia statute.  If she sells Accotink, that's $ 20,000 or more.  Selling a piece of real estate, whether it's value is $ 1,000 or $1,000,000 (Accotink say) is work  I would not take the fee because it's taking it away from Jean and Sheila.
In anger I said she didn't know her ass. (Editing note:  I said this about Joanne Barnes to Jean O'Connell , not to Joanne Barnes. At this time and in frustration,  it was beyond my imagination that Joan Barnes was intentionally withholding the final estate account. So the only reason I could think of for Joann Barnes not doing the final estate account was because she did not know how. ) That's I don't think that, it's that I don't totally trust her.  The lawyer she recommended is writing her as co-executor in her your will. You say you don't trust anyone.  I believe that.  Why are you putting so much confidence in Joann, (besides her being a woman?).  I feel she has gotten you very scared and you can't think straight at times.  If you hadn't changed your
I have talked to estate planners & lawyers here and they tell me it is very unusual for an accountant  to be co-executor.  I  Lawyer yes, accountant no. Joann will have to probably hire a lawyer, and pay him a fee. 
So you are not helping 
Ask other people what they think.  I think the bottom line is, you don't want [me] to lo have that power. Perhaps a little you don't trust me, but primarily you don't want me to have that power. So much for business.
Cindy called the other day to get my zip code? I mean I wrote about 150 letters to her.  Perhaps it was an excuse to call.  I don't know.  She says she is sending me something. My dogwoods are doing great good on the north slope, not so hot on the south clay. Put wood chips and sand around the white oak seedlings on the clay.  The Robins had a great time eating the worms. There must have been a Robin per square foot. Had a house guest from the I told you that. I had a house quest & we went to ??? check out a painting that the Cincinnati's(?) art museum will exhibit next year. He was very nice.
I put up the limestone archway in that I got from the St. Louis Art Museum. It's about 11' high and looks very nice.
Love, Tony"

27
1985.06.18    (Anthony O'Connell to Joanne Barnes) (Copies to Jean O'Connell and Jesse Wilson)
"Thank you for your time and expertise in discussing the intended trust in the above estate.  Would you, as a Virginia resident and accountant for Mrs. Jean O'Connell , my Mother and executor of the estate, accept the position of agent to receive notices and processes from the Court and Commissioner of Accounts concerning this trust?  The trust is to be funded from the assets now remaining in the estate inventory, ie, real estate.  I would contest a cash substitution.  The final estate filing should contain the entirety of the Springfield residence or the entirety of the Accotink property, which ever my Mother wishes to be placed in the trust.  Please advise me when the final estate filing is complete in order that I may schedule a trip to Fairfax and set up the trust.
Sincerely, Anthony M. O'Connell   Trustee in the above estate"
(No response)

28
1985.06.20   (Anthony O'Connell to Henry Mackall) (No copy to another)
"In reference to our phone conversation, thanks for taking the job.  The enclosed Commissioner accounts letter explains the situation. 
I need you, unless you advise me otherwise, to:
1.  Get the appropriate assets in the trust according to the 50% - 50% intention of the will. To my mind that would include the entirety of one or the other pieces of real estate.  This, I think, involves contacting my Mother's accountant who is now, or has just completed, the final estate account.  Her name and address is:
Ms Joan Barnes
Bruner, Kane and McCarthy
300 North Lee Street P.  O. Box 1250
 Alexandria, Virginia 22314
Tel (703) 549-7800 
2. Take me through the point where I am recognized by the court as Trustee.  
3.   Advise me on what ever you think is important in this situation [Can we use an alternative valuation of the real estate to avoid huge ??? future capital gains?] 
My mother is scared and upset of losing control to a trust.  I know I don't have to ask that you be gentle in any contact with her.  It would be most beneficial beneficial for all if any contact with her is done by a woman, if possible.
Thank you
Sincerely, Anthony M. O'Connell "

29 (Mackall)
1985.06.25   (Henry Mackall to Anthony O’Connell)
" I received your letter with the enclosures regarding your father' s estate and the trust referred to in the Will.  From looking at the documents you sent me, it appears that the trust created by the Will was devised a 92.2% interest in each of the real estate interests included in the estate.  Because the estate interest was only 50%, this would mean that the interest of the trust in each parcel of real estate is 46.1%.  Your mother has apparently paid all of the real estate taxes from the date of your father's death and the trust would owe her 46.1% of those taxes.  It seems to me that a final account would be very simple, merely reflecting the ownership percentages as distributions.  No formal deed would be required . Obviously if either you or your mother wanted to sell, the other would have to agree.  I notice from your letter to Joan Barnes you state that the trust should contain all of one or the other of the two properties.  Is there some reason why you do not wish to have the 46.1% interest in each of the properties in the trust?   
As soon as you advise me on this and on the response you receive from Ms. Barnes, I will have my associate, Amy Blanchard, contact your mother to see if we can’t get this resolves
Sincerely, Henry C. Mackall”

30 (Mackall)
1985.07.08   (Henry Mackall to Anthony O’Connell)
"I have spoken with Ms Barnes who agreed with my suggestion that a final account be filed by your mother reflecting the trust's ownership of an undivided percentage interest in the real estate. Funds advanced by your mother to pay the trust's share of the real estate taxes would be treated as a liability of the trust to be repaid when the realty is sold.  She advised me that the percentages were not exactly as earlier calculated because of a slight difference in some jointly owned property.  She is sending me a new computation which I will forward when it arrives.  
In the letter your mother received from Mr. McCandlish, mention was made of your being able to qualify without a co-trustee if you appointed an agent on whom process might be served. I assume he was talking about Section 26-59 of our Code which deals with non-resident fiduciaries.  I don’t believe it is applicable to your situation.  Because of this and because of it would make your mother more comfortable, I discussed with Ms. Barnes the idea of her qualifying as a co-trustee with you. She has agreed. You’re your mother is the sole beneficiary of the trust during her lifetime and is willing to forego any income from the trust there seems no need to sell the land.  It has proven to be a good investment and your mother seems willing and able to continue to pay the real estate taxes as they accrue.  The Will contains a waiver of bond for the trustee so that expense can be avoided.  After an initial account there will only be a requirement to file one every three years showing no activity.  When land is sold this situation will change but, at least for now, there will be little expense.   I think we can plan for you to come east at a time when Ms. Barnes is available so the two of you can qualify as trustees.  The estate can be closed with little effort.
Sincerely, Henry C. Mackall”

31 (Mackall)
1985.07.11   (Henry Mackall to Joanne Barnes)
" "Following my phone conversation with you, I reported to Mr. O'Connell that you and I had agreed on a procedure which could be followed in connection with closing the Estate of his father and I recommended that procedure to him.  He has just advised me by phone that the procedure is not acceptable.  As a result of our phone conversation I am no longer representing him.
Sincerely, Henry C. Mackall”

32 (Mackall)
1985.07.11   (Henry Mackall to Anthony O’Connell)
"For services rendered from June 20, 1985 through July 11, 1985 in accordance with the attached computer printout;   . . . . . . . . . . . . . . . . . .   $ 360.00 "

33
1985.07.11   (Anthony O'Connell to Robert McCandlish) (No copy to another)
"I, a non resident of Virginia, am named trustee in the will of Harold O'Connell .  
Is it absolutely necessary for me to have a Virginia resident co-trustee, or can a designated agent to receive notices and processes from the Court and Commissioner of Accounts satisfy this requirement?  Your letter of May 8, 1985 says I don't need a co-trustee, but Mr. Henry Mackall's letter of July 8, 1985 suggests I do.
Respectfully request, if possible, a definitive answer.
Very truly yours, Anthony O'Connell"

34
1985.07.16   (Robert McCandlish to Anthony O’Connell)
"This will acknowledge receipt of your letter of July 11, 1985. 
Mr. Mackall’s advice is correct, in my opinion, under the circumstances.  A resident agent can be appointed to serve with a non-resident personal representative such as an executor or administrator of an estate.  However, the exception provided in §26-59 of the Virginia Code does not extend to non-resident trustees.  Therefore, I believe that a resident co-trustee will be necessary.  
As Mr. Mackall has pointed out, this should not be the cause of any significant trouble or expense.
Yours very truly,”

35
1985.07.16  (Anthony O'Connell to Jean O'Connell ) (No copy to another)
"Business
July 16, 1985
First, let me discuss the trust.
The lawyer I asked to help me, Henry Mackall, said that a certain percentage of each piece of real estate rather than the entirety of one piece, was to be in the trust, as he suggested this to Ms Barnes.  If that's the way you want it, it's fine with me.  That was different from what we agreed on.  In short. If that is the way you want it, fine.
I have not heard anything from Ms. Barnes.
Also, from my law 
Also
My lawyer also said that he thought I did not need a co-trustee, contrary to the letter from the commissioner of accounts.  I wrote the commissioner of accounts requesting a definitive answer.
Frankly, I doubt if I ever get an answer from them. 
I asked Andy Higham if he would serve as co-trustee.  He has agreed. He is already a trustee several times including trustee for Olivette Church.   He would not charge anything, though I insisted he be charge an hourly fee.  Would you be comfortable with Andy Higham as co-trustee?  Andy is a man of very high integrity"
Sincerely, Tony
Pleasure 
It's very hot here. Went to the Black River, about 2 hours south of here last weekend.
The Black River is a clear fast moving small river great for canoeing. But this year, I couldn't believe it, they there were dozens and dozens of 3-wheel motor cycles tearing along the bank, and in the water (The're especially designed not to stop in the water).  It was horrible. The canoe business was down 70% people said.
I got honey out of the combs last week, that is, I extracted it. I weighed it and it came out to a little over 200 lbs! The bees, also for the first time, filled up those those little (4 ½" x 4 ½ ")  wooden frame.  I have about 18 of those. So- It was a terrif bountiful harvest.
I will probable be at Sheila's in Portland in the next week two weeks. So- If you try to reach me and I ' m not here, please try there.
Love, Tony"

36 (Mackall, White, Barnes, unknown)
Big yellow envelope three. Jean O'Connell's memos on big yellow envelope number 3 concerning the final estate account. Dates unknown.

36-1
"good man  Henry Mackall
Tx
Interest transferred to trustee OK
Main thing - go ahead 
showing % geo in interest
Not  Have to be co-trustee?"

36-2
"Tony qualify
JoAnn    "

36-3
"Bond fee- Lawyer fix so
bond pd when sold.
nominal amt now."

36-4
"Joanns"
"look over carefully. & call for questions
qualifying Trustee,
then trust - lawyer"

36-5
"later non-taxable exchange.-"

36-6
"leave to son-
lawyer & commissioner"

36-7
"qualify trustee"

36-8
"Equalization Bd. 
691-3213
will call when
another date open"

36-9
"Clerk 691-2224
691-4193- give
fiduciary no. 21840
(Procedure
Come in - surety bond-)
(Va resident with)
Patty Moat ot"

37
1985.08.05 (Jean OConnell to Anthony OConnell)
"August 5, 1985
Dear Tony, 
I have to know right away if you are going to be Co-trustee or not.  Please check and sign your answer.
____ Yes I will be co-trustee
 ___  No I will not be a co-trustee.
Love Mother"

38 (Barnes)
1985.08.16   (Joanne Barnes to Jean O’Connell)
"RE: Estate of Harold M. O'Connell
Dear Mrs. O’Connell:
Your son requested that I furnish him copies of the Court Accountings that had been filed for the Estate.  I have sent them on to him today.  I am also enclosing a copy of the schedule which I believe reflects the fraction of the estate’s one-half interest in each property to which you and the Trust are entitled.   If the transfers are made in these percentages, you would then own 56.475% of each property (50% owned individually plus 12.95% of one-half interest in a property.  If you and the Trust chose at some time in the future to exchange all or part of an interest in a property,  I believe it should be done based on the then current fair market value of the properties.  In such case,  I would recommend that you have the properties appraised by a qualified real estate appraiser.  With regards to your request that I serve as co-trustee of the Trust with your son, I regret that I must decline to be either co-trustee or act as agent to receive notices and processes for him.   Please call me and we can discuss this further.
Very truly yours,
Joanne L. Barnes
Cc: Mr. Anthony M. O’Connell”

39
1985.08.19   (Robert McCandlish to Anthony O’Connell)
"We have had no response to our letter of July 16, 1985. 
Please have a resident trustee appointed as soon as possible.
Very truly yours,”

40
1985.08.20   (Anthony O'Connell to Joanne Barnes) (Copy to Jean O'Connell)
"Thank you for my copy of your letter to Jean O'Connell dated August 16, 1985, and for copies of previous accountings. 
I have a question concerning the marital deduction.  The real estate is deeded not as tenants in common but as each party having an undivided one-half interest(Please refer to the inclosed copy of the deed.)  Does this real estate, therefore, not qualify for the marital deduction and hence, change the percentages of the trust?  Please advise me.
I hope that you would remain open to acting as co-trustee.
Sincerely, Anthony O'Connell "
(No response)

41 (Mackall)
1985.08.20   (Henry Mackall to Anthony O’Connell)
"I am sorry you did not understand the distribution from your mother's estate to the trust.   According to the Will, your mother was to receive from all sources (jointly owned property and other assets passing outside the Will and from her share of the probate estate) 50%.  In order to determine exactly how much goes into the trust, you must look at the estate tax return.  The original computations you furnished me (Ms. Barnes told me there were minor changes in these figures) showed a net probate estate of $82,809.00.  This included the two half interests in real estate valued at $43,681.00 and $37,500.00, respectfully or a total of $ 78,181.00.  The share of your mother was one-half of the net estate (gross Estate for tax purposes less debts and expenses) which amounted to $148,614.00.  Her interest was therefore $74,307.00.  She received $63,580.00 outside the Will.  She therefore was entitled to an additional $10,727.00 from the probate estate leaving the trust with the remaining $72,082.00.   
Taking a $72,082.00 interest in the real estate worth $78,181.00 equates to a .921988718% interest in that real estate. Since the real estate in question was only a half-interest, this equates to a .460994% interest in the whole.  In my opinion that is what the trust should now have.  In my letter to you of June 25th I rounded off the interests to show the trust with 46.1% interest in each of the two parcels of real estate.  As you will see, the trust does not get all but only 92.2% of the two remaining assets of your father’s estate.
I am sorry I did not make this clear in my earlier correspondence.  Please let me know if I can be of further help.
Sincerely, Henry C. Mackall”

42
1985.08.21   (Anthony O'Connell to Jean O'Connell ) (No copy to another)
"Hope you had a good trip in Vermont. In our last phone conser conversation I said that Pierre never told me that you left a message for me to call you.  He did tell give me the message. I didn't call you because I was too upset about the trust conflict. So- I lied to you and I apologize.
I also said that I would do anything you want concerning the trust, but I felt so bad about myself just giving up that I know I have to fulfill my duty as co trustee in carrying out the will as it was written.
I feel very bad that you think I am trying to take advantage of you.
Love, Tony"

43
1985.08.22   (Anthony O'Connell to Robert McCandlish) (Copy to Jean O'Connell)
"Thank you for your letter of August 19, 1985.
I appoint H. Andrew Higham as a resident co-trustee of the trust. His address is:
H. Andrew Higham
6208 Higham Drive 
Franconia, Virginia  22310
(314) 971-3129
I think there may be an oversight in that Harold O'Connell 's "undivided one-half interest"  in each property (please see deed) has been included in the martial deduction.  IRS Pub. 448, page 28, indicates that the marital deduction applies only to property passing to the surviving spouse.
If this is true, should not the trust contain 50.00% of each property (assuming Jean O'Connell chooses not to exchange properties) rather than the 43.525% of each property as mentioned in Joanne Barnes letter of August 16, 1985?
I apologize for the extended time and effort this account has taken.  I am optimistic that it will soon be resolved.  Again, thank you for your help.
Sincerely,   Anthony O'Connell"

44
1985.08.23   (Anthony O'Connell to Robert McCandlish) (Copy to Jean O'Connell and Joanne Barnes)
"Thank you for your letter of August 19, 1985, requesting that a resident co-trustee be appointed.  I request that Andrew Higham be appointed as resident co-trustee.  His address is: Andrew Higham 6208 Higham Drive  Franconia, Virginia  22310 (314) 971-3129  I also request that the Trust be funded in accordance with Ms. Joanne L. Barnes letter of August 16, 1985 (attached).    I apologize for the extended time and effort this account has taken.  I am optimistic that the trust will be funded soon.  Again, thank you for your help.
Very truly yours, Anthony O'Connell "

45
1985.08.26   (Anthony O'Connell to Joanne Barnes) (Copy to Jean O'Connell and Robert McCandlish)
"Thank you for explaining to me, in our telephone conversation of August 21, 1985, the trust distribution that I was unclear about.  After double checking with Mr. Mackall I now realize I was operating under a serious misconception.     Would you please explain to me yet another point that I ' m confused about?  Mr. Mackall's letter of August 20, 1985, shows the trust with a 46.1% interest in each of the two parcels of real estate and your letter of August 16, 1985, shows the trust with a 43.525% interest in each of the two parcels of real estate.  He also mentions that you made some minor changes.  Would you please tell me what those changes are and what accounts for the difference in the percentages?  I thank you in advance.
Yours very truly, Anthony O'Connell"
enclosure 1: 1985.08.16 (Joanne Barnes to Jean O'Connell, copy to Anthony O'Connell)
enclosure 2: 1985.08.25 (Henry Mackall to Anthony O'Connell)
(No response)

46
1985.08.29   (Anthony O'Connell to H. A. Higham) (No copy to another)
"I am inclosing some background information concerning the trust you so kindly agreed to co-trustee.  Let me tell you the unfortunate aspect of acting a co-trustee for the trust.  My mother will not appreciate it, in fact she will most probably be negative.  The reason? Hard to say, but in summary, she doesn't want any one telling her want to do with what she considers hers.  After ten years of the trust not be funded, I have given up tael trying to cooperate with her.  I am simply going to carry out my duty as a co-trustee, and info her on correspondence.  She is so angry at me for pushing this trust to funding that I most probably am out of any future inheritance from her.  I most fervently hope that this issue with Jean O'Connell does not make you withdraw from your generous offer of acting as co-trustee.  Jean Mary, Sheila, and I are most grateful.  If you do choose to withdraw, I would understand and no matter what, am optimistic that we will always be friends.
Sincerely, Tony"

47
1985.09.05   (H. A. Higham to Anthony OConnell)
"I am in receipt of and have made a preliminary review of the Estate papers of your father. 
I have no problem with serving as co-trustee provided we see eye to eye on how the trust is to be funded.  It would appear to me that, as is often the case, there is no "cash" to fund the trust.  Therefore, several options are available to secure the trust's assets. 
A - First would be to simply record the trusts interests in the real estate and divide the stock based on the vested interests of the trust. 
B - Negotiate a trade of real estate based on current market values with your mother and settle the difference with the stock.  This would give Mrs. OConnell the properties of her residence and the trust, Accotink.  
C - Forced liquidation, which I am opposed to. 
If your goal is some part of A or B I will serve as C0-trustee - implement the appraisals and negotiations as so directed.  If your position is forced liquidation I would not wish to serve as co-trustee. 
Please advise.  
By the way my legal name is: 
Herbert Anderson Higham 
6208 Higham Drive 
Alexandria, VA 22310
703-971-3129 
Yours truly, H. A. Higham"

48
1985.09.12   (Anthony O'Connell to Robert McCandlish) (No copy to another)
"My letter of August 23, 1985, requested that
Andrew Higham 
6208 Higham Drive
Franconia, Virginia  22310
(314) 971-3129
be appointed as resident co-trustee.
This letter is to correct the spelling of Mr. Higham's first name, a part of his mailing address, and telephone area code.  The named individual has not changed. 
 I request that
Herbert Anderson Higham
6208 Higham Drive 
Franconia, Virginia  22310
(703) 971-3129
be appointed as resident co-trustee.
Yours truly, Anthony O'Connell "

49
1985.09.12   (Anthony O'Connell to H A Higham) (No copy to another)
"Sorry about the mistakes in your name, address and telephone number.  It has been corrected with the Commissioner of Accounts.   In response to your options mentioned in your letter of September 5, 1985:  
C - Forced liquidation.  No way.  Never thought of it. 
B - Trade of real estate. J. M. O"Connell and I were initially in agreement on this.  She chose to put her residence in trust and the Accotink property totally in her name.  Her accountant, Joanne Barnes,  convinced her some where along the way to record the trust interest as is, ie., a portion of each property to be placed in the trust.  I have no problem with this split. 
A - Simply record the trust interest in the real estate.  Choice of me and J. M. O'Connell .  I am actively pursuing this option.  Although it is slightly unwieldy, it does not require appraisals (dubious anyway) and avoids a source of contention from here and everafter on did the trust or J. M. O'Connell gain or lose.   Your letter reminded me that the best contribution I could make to my family with respect to this estate is having you as co-trustee.  Thank you. 
Sincerely, Anthony O'Connell "

50
1985.09.20
Codicil of Will written for Jean OConnell with co-executors Edward White and Jean Nader.

Anthony O'Connell out
(As co-executor of Jean O'Connell's Will)

51
1985.09.23   (Anthony O'Connell to Henry Mackall) (Copy to H. A. Higham
"Thank you for your very explicit letter of August 20, 1985.  It was exactly what I needed. 
I'm sorry about our parting several months ago over differences in operating style.  I don't let an MD affect my body or a mechanic touch my car unless I know and agree on the plan beforehand.  Would you be willing to help me again on the condition that any changes or even suggestions to the trust plan described below be first discussed with me and/or the intended resident co-trustee, Herbert Anderson Higham?
At present I see the best plan to be this: 
1.  The trust is to be funded in accordance with your letter of August 20, 1985, ie., with 46.0994 %  interest in each of the two parcels of real estate (pending Ms. Barnes rationale for decreasing the percentage to 43.525%).  Ms. Barnes has not responded to my letter of August 26, 1985.
 2.  That Herbert Andrew Higham serve as resident co-trustee.  Mr. Higham presently serves as trustee in several instruments and for 25 years I have known him as a man of the highest integrity.
 3.  That I and /or Mr. Higham see a copy of the intended final estate filing, and agree to it,  before it is officially submitted to the Commissioner of Accounts.
Mrs. Jean O'Connell and I are not talking.  She apparently has an attorney but choses not to identify him.  By default,  I rather than the trust, will be paying for your services.
I sincerely hope you decide to help me again.
Yours truly, Anthony O'Connell "

Note: I terminated my relationship with Henry Mackall on or about July 11, 1985. I asked for his help again on or about September 9. 1985, because the accountants continued to withhold the final estate account. The existence of another attorney much less the identity of Edward White was still unknown to me. The longer the accountants withheld the final estate account the greater the tension and frustration in the family. The accountants led Anthony O'Connell to believe that Jean O'Connell was the problem and led Jean O'Connell to believe that Anthony O'Connell was the problem. It was beyond my imagination that the accountants would deliberate withhold the final estate account after we asked for it. The family is powerless against the accountants. There is no known limit of what the accountants can do and remain unaccountable.

52 (Mackall)
1985.10.07   (Henry Mackall to Anthony O’Connell)
"Thank you for your letter of September 23 regarding your father's Estate.  I will be happy to try to help you.  I have serious problems with the limitations you wish to place on me.  I believe a great deal can be accomplished by free and open discussion between counsel and I cannot see any harm in throwing out possible alternatives during such a discussion.  I cannot hang up each time a new subject comes up in order to get instructions.  I never commit a client to any particular course without his approval but I might well discuss actions which later turn out to be unacceptable to the client.
Your plan sounds fine but you cannot insist on it and be certain it will be adopted.  There is no problem with funding the trusts as suggested.  It seems the only practical way. 
I do not know anything about Mr. Higham.  I think your mother’s wishes must be considered since she is a beneficiary.  I know the Court will consider her desires before it makes an appointment.
I see no reason why the intended final account has to be reviewed and approved before it is filed.  If it is wrong, objections can be made before the Commissioner of Accounts.  If we reach an agreement I assume the account will be drawn as we discussed earlier and that we’ll have some input.  If you want me to help further please let me know.
Sincerely, Henry C. Mackall”

Note: This is the first known letter from Edward White. I did not know of any of his letters until I fould them in Jean O'Connell's papers after her death.

53
1985.10.23   (Edward White to Jean O'Connell) (No copy to another) (I did not know of this letter until I found it in my mother's papers after her death on September 15, 1991)
"Enclosed is the Agreement which Mr. Mackell and I discussed.  If it meets with your approval, I would appreciate your signing it and returning it to me so that I might forward it to him for the signatures of the Co-Trustees.  This document should serve both as the Agreement and as the receipt by the Trustees for the Trust property.
Sincerely, Edward J. White"

54
1985.10.29   (Edward White to Henry Mackall) (No copy to another) (I did not know of this letter until Henry Mackall sent me a copy on August 29, 1995)
"Enclosed is an Agreement along the lines of that discussed by us previously, which my client has signed.  Ms. Jo Ann Barnes, of Bruner, Kane & McCarthy Accountants, previously has furnished Mr. O'Connell with the numerical data which explains the derivation of the percentages reflected in the Agreement. 
If you have any additions or corrections to it, please let me know.
Sincerely, Edward J. White"

55 (Mackall)
1985.11.04    (Henry Mackall to Anthony O’Connell).
"I have today received executed agreement signed by your mother which would, I believe, carry out the desires you expressed to me in our last conversation.  If this agreement meets with your approval please make arrangements to come here and qualify with Mr. Higham as Trustees of the Testamentary Trust.  When you do so this agreement can be executed and will become binding.  I have both the original and copy signed by your mother in my file and enclose herewith a copy.  If you have any problem with this please let me know.
Sincerely, Henry C. Mackall”

56 (Mackall)
1985.11.25   (Henry Mackall to Anthony O’Connell)
"I have discussed the percentage of the real estate which is owned by the Testamentary Trust under your father's Will with Mr. White and Ms. Barnes.  The correct figure is 46.0994%.  When you and Mr. Higham qualify as Trustees, a final account can be filled and the agreement with the revised percentages can be signed.  I have made changes in ink and you can initial those changes to reflect the correct percentages.
As I have discussed with Mr. White and Ms. Barnes, the advances which your mother has made and will make to pay the taxes will be treated as loans to the Testamentary Trust which do not bear interest and which will be payable only when the properties are sold.  Ms. Barnes advises me that through 1984 the taxes paid for the benefit of the Trust on the percentage ownership which the Trust has have amounted to #13,841.24.  I have not checked her figures but understand that they all came from the annual accounting filed on behalf of the Estate. 
I am glad that this matter has been concluded successfully and look forward to seeing you when you come to qualify
Sincerely, Henry C. Mackall”

57
1985.11.29   (Anthony O'Connell to H.A. Higham) (No copy to another)
"A copy of the trust agreement is inclosed.  The two hand written corrections have been made & agreed to (I called Mr. Mackall today).  
We also discussed another possible clause concerning pay back to Jean O'Connell of real estate taxes when land is sold.  Something like if land is sold while she's alive the trust would pay her back with no interest but if the land is sold after her death the taxes would be a gift since consideration would have been passed in the form of her living there.  On the other hand I much prefer the simple straight forward inclosed agreement.  What do you think?  
Sincerely, Tony O'Connell "

58 (Mackall)
1985.12.04   (Henry Mackall to Anthony O’Connell)
"I received the message you left for me last Friday afternoon which was repeated in your letter of November 29.  Mrs. O'Connell is the life time beneficiary of the Trust under which you will be acting.  She is therefore entitled as a matter of right, to use the property which constitutes the corpus of the Trust.  I have a great deal of concern over taking a position that she must pay for the right to use the Trust property.  This is particularly true since she is a co-tenant in her own right, owning 53.810%.  As such, she has a right to occupy the property irrespective of the Trust provisions.  
As things have been proposed, it would not be necessary for you and Mr. Higham to be in Court at the same time as Mrs. O’Connell.  In the event no agreement is reached, there will inevitably come a time when a confrontation in Court must take place.  I continue to believe this can be avoided.    
If we are unable to reach an agreement, I fear that Mrs. O’Connell will contest your request to act as Trustee.  The questions will then have to be determined by the Court.  I don’t know the nature of your disagreement with her but it seems clear that there is a direct conflict between you and her.  I frankly doubt that the Court would permit you to serve as Trustee in view of that conflict.  I believe your failure to agree that sums advanced by Mrs. O’Connell to pay real estate taxes due on trust property could lead to the kind of confrontation we have been trying to avoid.  From the figures you gave me with respect to the value of the real estate, the small amount of tax payments would not seem to be very important.  I think you ought to reconsider your position with respect to these taxes.  Please review this question and let me know your decision.   P.S.  Enclosed is a redrafted agreement for your review
Sincerely, Henry C. Mackall
P.S.  Enclosed is a redrafted agreement for your review. HCM”

59
1985.12.04   (H. A. Higham to Anthony OConnell)
"I am very pleased that you and your mother have apparently reached an agreement.  There are I think questions that need to be addressed: 
1.  Is there any inheritance tax liability to the trust or it's beneficiaries?
2.  Do you in fact have a trust?  What documentation has been or needs to be filed with the appropriate state and local governments? 
3.  To protect the property from additional misunderstanding and tax liability, should the property be titled to the trustees and your mother? 
4.  What is the recording fee to so record? 
I think the trust document is necessary in that it directs the trustees actions.  Also eventually there will be a point in time where the assets are distributed to the beneficiaries of the trust.  This distribution should be directed by the trust documents.  You appear to have reached the point where all the loose ends can be cleaned up - I would hope that you would pursue all documentation to its appropriate conclusions.
Yours truly, H. A. Higham"

60
1985.12.09   (Anthony O'Connell to Henry Mackall) (Copy to H. A. Higham)
"Thank you for your letter of December 4, 1985.
I think the revised agreement is a good one though I did add "the principal of " to item five.
My disagreement with Mrs. Barnes and until recently Jean O'Connell , has been the lack of information as to how they are handling the trust.  I have enclosed a copy of a still unanswered letter as an example.  Against this background I ask that a copy of the final estate filing be sent to me prior to my coming east.  Is there some practical reason you don't want to do this?  I need straight forward information from you.  I see no disadvantage.  The advantage to me is no surprises, a good visit, and a source of conflict ended.  I do not want to negotiate and be in conflict during that visit. 
If Jean O'Connell would feel more comfortable with either of my two sisters replacing me as trustee I will transfer what authority I have to them.   
Exactly what else has to be done besides the final accounting and the trustees appearing in court?   Would you send me a sample copy of the annual (?) report I am to make?  Should the real estate be titled to Jean O'Connell and the trustees?  If so what is the cost?  Are any other documents involved?
If Mrs. Barnes does not provide a copy of the final estate filing prior to her submitting it to the Commissioner of Accounts, please send me a copy after it is submitted.
Sincerely, Anthony O'Connell "

61
1985.12.10   (Anthony O'Connell to H. A. Higham) (No copy to another)
"Thanks for your letter of December 4, 1985.  I appreciate your thinking ahead, ie., your questions.  I can answer some of your questions.  The others I referred to Mr. Mackall.  The inheritance tax liability has been paid after Harold O'Connell 's death.  There is no inheritance tax liability to the trust or it's beneficiaries.  The trust document is the will itself.  The distribution is described in section 5A1 and 5A2.  The powers of the trustees are described in section nine.  I understand the inclosed agreement to be something like an addendum.  May I verify with you that you would be willing to serve as co-trustee without pay?   I've enclosed copies of Mr. Mackall's letters knowing that I have forgotten to send some some of them to you.  As I think more about your real estate title question I remember Mr. Mackall said several months ago that it wasn't necessary but not a bad idea.  I think it is an excellent idea.  Thanks again.
Sincerely, Tony"

1986

62 (White)
1986.01.24   (Edward White to Jean O'Connell) (No copy to another) ((I did not know of this letter until Henry Mackall sent me a copy on August 29, 1995)
"I spoke to Mr. Mackall on January 22nd as to the causes of the delay in obtaining the agreement from your son. 
He stated that he had had several discussions with your son and they ironed out some minor details, and that the agreement being sent to Anthony on be signed on that date.  As soon as I receive it, I will review it and forward it to you for your signature.  As soon as that is done, we can proceed to wrap up the rest of the Estate. 
I spoke to Mr. John McEnearney of McEneraney & Associates, Realtors, and he will contact you concerning putting a value on your property. 
Mr. McEnearney has been highly recommended to me by another appraiser,  and the advantage of this approach is that you will not incur a large appraisal fee.  However, there is no question that putting an appraisal price on this property will be most difficult in view of the numerous variables which might be encountered by a prospective buyer, especially zoning permits, etc.  
I will be in touch with you as further developments occur.
Sincerely, Edward J. White"

63 (White)
1986.01.27   (Edward White to Jean O'Connell) (No copy to another) (I did not know of this letter until I found it in my mother's papers after her death on September 15, 1991)
"At long last we have a signed Agreement concerning the funding of the Trust.  The Agreement is enclosed.     
The only difference between this Agreement and the previous agreement which I had drafted is the change in the percentages of ownership between you and the Trusts.  Originally, Ms. Barnes had computed the ownership of the Trust at 43.525.  She and Mr. Mackall and I now agree that the figures should be 46.0994.  The Agreement also contains a provision in paragraph 5 that will be reimbursed for the principal of all real estate taxes on that property.      
Mr. O'Connell was unwilling to agree to pay interest on the real estate tax advancements.  While I am at a loss to understand his attitude, I am of the opinion that we would be best served by signing the Agreement as is.    
Ms. Barnes has computed that through 1984 you paid taxes in the amount of $13,841.24.   Please sign the Agreement and return it to me as soon as possible, and I will forward it to Mr. Mackall for the Co-Trustees signature and filling with the Commissioner of Accounts.  At that point the trust will then be funded and the responsibility for filing accounts and inventories will be that of the Trustees.  
We can then have Ms. Barnes complete the final accounting for the Estate and the matter will be closed.
Sincerely, Edward J. White"

64 (White)
1986.01.31   (Edward White to Henry Mackall) (No copy to another) (I did not know of this letter until Henry Mackall sent me a copy on August 29, 1995)
"Enclosed is the original Agreement signed by Mrs. O'Connell.  I would appreciate it if you could secure the signature of Mr. Higham and send me a copy of the Agreement as finally signed, so that I might file it with the Accounting papers.     
I assume that Mr. O'Connell and Mr. Higham will qualify as Co-Trustees as soon as possible.   
I certainly appreciate your kind assistance in bring this matter to a satisfactory conclusion.
Sincerely, Edward J. White"

65 (Mackall)
1986.02.13   (Henry Mackall to Anthony O’Connell)
"Enclosed is copy of agreement dated January 28, 1986 which has been signed by you and your mother.  All that remains is for you and Mr. Higham to qualify as Trustees and for Mr. Higham to sign the agreement.  I recommend that we do this at your earliest convenience.  
Please let me know when you will be coming to Fairfax for this qualification.  I will be out of town on the 6th and 7th of March and hope you will be able to schedule it some other time.  I can have someone else from my office go with you if we run into a conflict but I would prefer to do it myself.
Sincerely, Henry C. Mackall”

66
1986.02.20   (Anthony O'Connell to Henry Mackall) (No copy to another)
"Thank you for your letter of February 13, 1986.
 I'll let you know when I'll be coming to Fairfax after all the paperwork pertaining to the trust is completed.  Towards that end, please:
1. Prepare new real estate titles for signature. 
2. Send me a copy of the final estate filing.
Sincerely, Anthony O'Connell "

67
1986.02.20   (Anthony O'Connell to Jean O'Connell) (No copy to another)
"Please excuse the business formality of this letter.  It is an attempt to complete all the paper work pertaining to the trust inorder that I may come to Virginia.  I ' m having a difficult time obtaining a copy of the Final Estate Filing.  Please review the inclosed joint letter and tell me what you think.  I've asked Mr. Mackall to prepare new real estate documents for our signatures.  If you would rather your attorney do it please let me know and I'll ask Mr. Mackall to stop." 
Love, Tony
(Enclosure to above)
1986.02.20(Anthony O'Connell to Jean O'Connell to Joanne Barnes) (No copy to another)
"Please send Mrs. Jean O'Connell and Mr. Anthony O'Connell a copy of the Final Estate Filing.
Sincerely, Jean O'Connell (but not signed)  Anthony O'Connell "
(No response from accountants to Anthony O'Connell)

68
1986.02.20* (Jean OConnell's memo on envelope of Anthony OConnell's letter of February 20, 1986.)
"836-5444
What is an estate filing if 12-31-84 not good. 
He will call Mackal & see if he has estate filing.
I will call Joanne"

69 (Mackall)
1986.02.24   (Henry Mackall to Anthony O’Connell)
"I have your letter of February 20, 1986 in which you state that other things must be done before you will come to Fairfax and qualify.  I am afraid we are having some difficulty in our communications.  There are no "new real estate titles " involved.  The property devised by the Will passed authomatically to the Trustees, subject to their qualification.  The only thing required to vest title in the Trustees is for the Trustees to come here and qualify. 
The final estate filings cannot take place until after the Trustees have qualified and the real property has vested in them.  
The next step in this procedure is for you and Mr. Higham to qualify.  When that takes place the whole thing can be finalized.
Sincerely, Henry C. Mackall”

70 (White)
1986.02.27    (Edward White to Henry Mackall) (No copy to another) ((I did not know of this letter until Henry Mackall sent me a copy on August 29, 1995)
"Has Mr. Higham signed the Agreement which I foewarded to you on January 31, 1986?  If he has, please send me a copy so that I can submit it to the accountant and we can use it as a receipt to wind up the Estate.  
An accounting is nearly overdue in this case, and I would like to be able to file a Final Accounting
Sincerely, Edward J. White"

71
1986.03.03   (Anthony O'Connell to Henry Mackall) (No copy to another)
"Please allow me to disagree with you.
I feel strongly that reviewing the intended final estate filing and revising the real estate deeds to reflect the trust is essential in preventing future misunderstandings. 
I've submitted for my Mother's review a joint letter from her and I to Ms. Barnes requesting a copy of the intended final estate filing.  I will personally pay you your fee so as not to complicate this account.
I hope you are willing to work with me in my efforts to secure a copy of the intended final estate filing and trust that you will revise the real estate deeds to reflect the trust.
I look forward to visiting you in Fairfax after this paper work is complete.
Sincerely, Anthony O'Connell "

72
1986.03.06   (Anthony O'Connell to Sheila O'Connell and Jean Nader) (No copy to another)
"I want to ask if you will share with me the legal and other expenses of setting up the trust.1
The inclosed agreement represents progress to date.  In my opinion what remains to be done is to insure that these terms are duplicated in two documents.  Toward this end I want to: 
1. Have new real estate deeds drafted to reflect the trust.2    I feel this would help prevent future misunderstandings.  
2. Obtain for review a copy of the intended final estate filing.3 
The final estate filing is import as it determines the assets of the trust.  If the final estate filing is other than out agreement,  I feel contesting it will be much more difficult and expensive after it has been officially filed. 
According to Mr. Mackall's inclosed letter he will not try to provide these documents.  This concerns me.  We had previously agreed that his final fee would be paid by the trust.  I now feel that offering him, in effect, an interest in the trust was a mistake.  In my last letter to him I said that I would pay his fee rather than the trust.
If you would like to share the expenses please send me a check for $450.65.4  Please call or write if you have any questions or suggestions."  
Sincerely, Anthony O'Connell
(Enclosure 1 to above)
"Thoughts 
"My Attorney"
I feel Mr. Mackall represents me about 20% of the time.  I don't want to fire him (again!) unless absolutely necessary.  I want to avoid the expense of familiarizing a new attorney with all the facts. I need someone in Virginia to talk to the three principals there since they won't talk to me.
1.Ms. Barnes has never answered any of my correspondence.
2. The identity of the executor's attorney is a secret. 
3. Mother does not "hear" things I say about the trust. 
"What's the Conflict with Mother?"
 I absolutely do not know.
"Oh, How Simple It Could Be" 
Act 1, Scene 1
(A House in Springfield with a telephone)
Executor:  "Hello, Ms. Barnes?  Prepare the intended final estate filing according to the agreement and send a copy to me and my attorney for review.  If we like it we'll send the trustee a copy"
(Pause) 
"Hello, Mr. Attorney?  Please prepare new real estate deeds according to the agreement and send copies to the trustee.  If you think Ms. Barnes'' intended final estate filing is OK, please send him a copy of that also.
Act 2, Scene 1
(A house in St Louis with trust related documents in the mailbox)
Trustee:  "Hello, Airlines?  Please reserve the first available space to Washington, D.C. so I can qualify as trustee." 
The End"  
(Enclosure 2 to above)
"Notes 
 1.Virginia law allows a trustee to charge an annual fee (1%?) but I have never intended to do that.  On the other hand I don"t want to incur significant personal expenses beyond my time and effort. 
 2.Ownership would read something like this:
Jean M. O'Connell 53.9006?
Herbert A. Higham and Anthony M. O'Connell , trustees, 46.0994%
It now reads:  Jean M. O'Connell   50.000% 
Harold  A.  O'Connell   50.000%  
 3.Three estate filings or accounts by the Executor listing the assets of the estate have been filed to date:
1st Account:  May 1975-May 1977
2nd Account: May 1977-December 1980
3rd Account: January 1981-December 1984 
What remains to be filed is:
Final Account:  January 1985-Present  
After the final account the reporting is taken over by the trustees reporting the trust assets rather than the executor reporting the estate assets.
 4. I arrived at $450.65 by the following computation:
$   23.50 Postage , professional typing , copies. 
$  168.45 Long distance phone calls.
$  360.00 Attorney bill of 7/10/85 (paid).
$  800.00 Estimated final attorney bill.
$1,351.95
$1,351.95 divided by three equals $ 450.65."

73 (Mackall)
1986.03.12   (Henry Mackall to Anthony O’Connell)
"I have your letter of March 3, 1986.  In Virginia there is no such thing as revising real estate deeds under the situation involving your father's estate.  I thought I had adequately covered this in one of my earlier letters.  The trustees, however, have not qualified and therefore cannot be said to own the property.  As soon as they qualify the property will retroactively be deemed to be owned by the Trustees. I wish you would come East so that you and Mr. Higham can appear in the Clerk's Office and qualify as Trustees.  Only then will a receipt signed by the two of you showing the property to have been received be effective.  At that point a final account can be filed by the Executrix who has actually had nothing to do with the real estate except by reason of the failure of the Trustees to qualify.  I fail to see that there is anything needed other than for you and Mr. Higham to qualify as Trustees and for Mr. Higham to sign the agreement. 
I am going to forward Mr. Higham a copy of this letter with the request that he sign the agreement and return it to me.  As soon as you both qualify I will deliver it to Mr. White.  Since the matter has been worked out in such a satisfactory way I think you should do what you must to conclude it.
Sincerely, Henry C. Mackall

74
1986.03.17   (Anthony O'Connell to Jean O'Connell)
"Hope you had a good trip. I'm inclosing a copy of the agreement you requested.  I called Andy last night.  He had just received the agreement on March 14, 1986!
Love, Tony"

75
1986.03.17   (H. A. Higham to Henry Mackall)
"Enclosed is the signed Agreement between Mrs. OConnell and Tony and myself as Trustees.  
I am puzzeled that the agreement is dated January 28, 1986 and that I have not received it earlier, also that your cover letter made no reference that the agreement was enclosed. 
Yours truly, H. A. Higham"

76
1986.03.28   (H. A. Higham to Anthony OConnell)
"I have tried 8 times to make contact with Ms. Barnes, but she is always busy.  I did not leave my name since I usually do not stay in the office long.
I reviewed your concerns with my CPA.  He said I should persuade you not to worry.  The statement of account filed to 12/31/84 sets the stage and the only changes which can occur are expenses ie.  Real estate taxes and income dividends. 
After my talk with Mr. White and based on the 12/31/84 statement of record also reviewed by Henry C. Matshall and the agreement signed by all - there is just no room for alteration.  Any change from the point would prove fraud - that means jail. 
Also there is no reason to make a final statement of account until the day of trust is established - taxes and expenses could not be computed. 
Its up to you now - have faith do it!
Yours truly, H. A. Higham"

77 (White)
1986.04.10   (Edward White to Joanne Barnes) (Copy to Jean O'Connell ) (I did not know of this letter until I found it in my mother's papers after her death on September 15, 1991)
"I have agreed with Anthony O'Connell's attorney that we will provide them with a draft of the final accounting in the Harold O'Connell Estate.  This, I think, will allay all of the suspicions that have arisen on the other side in this matter. 
If you could commence preparing that, I would appreciate it.   I am enclosing a copy of the nearly signed Agreement, by which the Trustees agree to take possession of the percentage interest of the property.  
Thank you.
Sincerely, Edward J. White"

78 (White)
1986.04.25   (Edward White to Henry Mackall) (No copy to another) (I did not know of this letter until I found it in my mother's papers after her death on September 15, 1991)
"Enclosed is the draft by Ms. Barnes of the Final Accounting.  
I have taken the liberty of correcting a typographical error on the distributions to reflect 53.9006% vice 3.9006%.  
I would appreciate it if you would forward this to Mr. O'Connell and clarify with him his intention to qualify on May 1st.   
If he does not agree or requests further delaying tactics, I feel that I have no other recourse in serving my client than to seek to have him removed as a Trustee.  This matter is costing Mrs. O'Connell dearly with the delay.
Enclosure: Draft Court Account

79
Draft Court Account

80
1986.05.01
Event. Anthony O'Connell and H. A. Higham meet Henry Mackall in Fairfax and walk to the Court to qualify. There is a unexpected bond problem and we can't qualify. The nature of the bond problem remains unknown. If we knew it, we coud find out if it is the justification for the 1988 deed that says I could not qualify as trustee.

81 (Mackall)
1986.05.08   (Henry Mackall to Anthony O’Connell and H.A. Higham)
"Enclosed please find a copy of my letter to Mr. White together with copy of a proposed Petition and Order in connection with the bond problem we ran into when you attempted to qualify.  I have discussed this with Mr. White and expect no problem getting it entered.  If either of you have any objections to anything in either of these documents please let me know.
Sincerely, Henry C. Mackall”
(Enclosure to above)
1986.05.08   (Henry Mackall to Edward White)
"Enclosed is a copy of the Petition I plan to file in connection with the bond matter I discussed with you on the phone.  Also enclosed is the original and a copy of these documents please give me a call.  If you agree with what I am proposing please have Mrs. O'Connell sign the proposed Order and send it back to me with your endorsement.  I think it certainly should be entered and trust that I will not have any difficulty getting it done. 
Thank you for your assistance.
Sincerely, Henry C. Mackall”
(MAKE ENCLOSURE SEPERATE???)

82
1986.05.16   Missing. (Robert McCandlish to Jean O’Connell)
(Editing note: This letter is missing.  It must have existed because Edward White’s letter of 1986.5.27 references it: “I represent Mrs. Jean M. O’Connell, Executor of the captioned Estate.  Mrs. O’Connell received your notice of May 16, 1986, concerning the delinquent account.”)

83
1986.05.17   (Anthony O'Connell to Henry Mackall) (No copy to another)
"Please petition the court with-out the concessions.
Please send me a copy of the Judges decision, the trustee package you mentioned if he approves, and your final bill.
Is there anything else I need to know?
Thank you for your service.
Sincerely, Anthony M. O'Connell "

84 (Mackall)
1986.05.19   (Henry Mackall to Edward White)
"In accordance with our phone conversation of earlier today, I have revised the Petition and Order I had sent you in connection with the above matter.  If you and your client are in agreement please sign the original Order and return it to me.  I will then file the Petition , have the Order entered, and the Trustees will be qualified.  
Thank you for your assistance.
Sincerely, Henry C. Mackall”

85 (White)
1986.05.21   (Edward White to Jean O'Connell) (No copy to another) (I did not know of this letter until I found it in my mother's papers after her death on September 15, 1991)
"Enclosed is an Order for your endorsement allowing the Trustees to serve without a cash bond.  This is needed to save everyone the cost of the bond. 
Please endorse it and return it to me.
Sincerely, Edward J. White"

86 (White)
1986.05.27   (Edward White to Robert McCandlish) (Copy to Jean O'Connell) (I did not know of this letter until I found it in my mother's papers after her death on September 15, 1991)
"I represent Mrs. Jean M. O'Connell, Executor of the captioned Estate.  Mrs. O'Connell received your notice of May 16, 1986, concerning the delinquent account. 
The accounting in this case has been prepared by Mrs. O'Connell's accounting firm.  This accounting will be a second and final accounting.  However, the will established a trust and Mrs. O'Connell's son has been most difficult in coming to terms on qualifying as trustee of the trust.  Both Mr. Henry Mackall, who represents the trustee, and I have been working diligently on this case.   
In order to prevent my client from incurring double bills from her accountant and increased other fees,  I would respectfully request a short extension of the accounting period so that the trustee can qualify and this matter may be completely closed.  Thank you
Sincerely, Edward J. White"

87 (White)
1986.06.02    (Edward White to Henry Mackall) (No copy to another) (I did not know of this letter until Henry Mackall sent me a copy on August 29, 1995)
"Please let me know as soon as the enclosed Order has been entered and the Trustees have qualified, inasmuch as the Commissioner of Accounts' Office is demanding an Accounting.  Thank you
Sincerely, Edward J. White"

88 (Mackall)
1986.06.23   (Statement) (Henry Mackall to Anthony O’Connell)
" "You have officially qualified as Trustees under the Last Will and Testament of Harold A. O'Connell.  You have given bond in a penalty of $842,000.00 without surety.  Enclosed are copies of the following documents:
1. Certification of Qualification issued June 20, 1986.
 2. Order entered June 11, 1986 by Judge Middleton.
 3. Petition filed on behalf of Mr. O’Connell requesting authority for the Trustees to qualify without surety.  
4. Agreement dated January 28, 1985 between the Trustees and Jean O’Connell.
5. Eighteen page notice to Fiduciaries together with Inventory and Accounting forms and fee schedule.  The sole asset initially is the undivided interest in the two parcels of real estate.  This should be reflected on the Inventory filed in Mr. McCandlish’s Office.   Mrs. O’Connell will now be able to file her final accounting as Executrix to notify me when this account is filed.  Statement for services is also enclosed.
Sincerely, Henry C. Mackall”

89 (White)
1986.06.26   (Edward White to Joanne Barnes) (Copy to Jean O'Connell) (I did not know of this letter until I found it in my mother's papers after her death on September 15, 1991)
"I represent Mrs. Jean O'Connell in the above referenced matter. 
We are now ready to file the Final Accounting.  Enclosed is a document entitled Agreement, paragraph 1 of which acknowledges receipt of the property. 
If you need any other documents, please contact me or Mrs. O'Connell.  Thank you.
Sincerely, Edward J. White"

90 (White)
1986.06.26   (Edward White to Jean O'Connell) (No copy to another) (I did not know of this letter until I found it in my mother's papers after her death on September 15, 1991)
"At last, we are ready to file the final Accounting in this case. 
In order to spare you having to mail documents back and forth, I am notifying Jo Ann Barnes to begin the accounting and sending her a copy of the Agreement wherein your son and Mr. Higham acknowledge receipt of the Trust property. 
Miss Barnes will contact you at the time your signature is needed.
Sincerely, Edward J. White"

91
1986.07.01   (Anthony O'Connell to Robert McCandlish) (Copy to H. A. Higham)
"Would you please send me a copy of the final estate filing to each of the trustees, Anthony M. O'Connell and Herbert Anderson Higham?
A copy of the Certificate of Qualification is inclosed.
I thank you in advance.
Sincerely, Anthony M. O'Connell "

92 (Wilson)
1986.07.22   Summons nailed to door (Jesse Wilson to Jean OConnell)
"SUMMONS To the Sheriff of County of Fairfax   STATE OF VIRGINIA, GREETINGS:  WHEREAS, Jean M. OConnell   654 1 Franconia Road   Springfield. VA    qualified on the above date as fiduciary of the above-referenced matter and has failed  to make certain filings with the Commissioner of Accounts as required by law as more particularly set forth below;
THEREFORE, you are hereby directed to summons said fiduciary to present before me, within thirty (30) days from the date of the service of this summons, the following:
A proper Accounting accompanied by the required fee and vouchers GIVEN under my hand in Fairfax County, Virginia, this 22nd  day of July, 1986
Jesse Wilson III
(Deputy) Commissioner of Accounts"

93 (White)
1986.08.08   (Edward White to Robert McCandlish) (Copy to Jean O'Connell) (I did not know of this letter until Henry Mackall sent me a copy on August 29, 1995)
"Enclosed is the Fourth and Final Accounting in the captioned estate with your checks in the amounts of $35.00 and $25.00.   Please note that the Trustees have qualified in this case and the attached agreement is submitted as a receipt for the trust property.  The vouchers for the real estate taxes paid by Mrs. O'Connell add to more than the amount stated but in this case it makes no difference.
Sincerely, Edward J. White"

"AGREEMENT"

THIS AGREEMENT, made this 28 day Jan, 1986 by and between JEAN M. O'CONNELL and ANTHONY M. O'CONNELL and HERBERT ANDERSON HIGHAM, Trustees, provides:
WHEREAS, under the Will of the late HAROLD A. O'CONNELL, which Will has been admitted to probate among the records of the Circuit Court of Fairfax County, certain property was left to ANTHONY M. O'CONNELL, Trustee,
upon the terms and conditions of the trust set forth in the aforesaid Will;
WHEREAS, ANTHONY M. O'CONNELL is not a resident of the Commonwealth of Virginia and HERBERT ANDERSON HIGHAM has qualified as Co-Trustee in this case;
WHEREAS, the corpus of the Trust, as presently constituted, consists of a 46.0994 percent ownership of two parcels of real estate located in Fairfax County, Virginia, the first being known as 6541 Franconia Road, and is the residence of JEAN M. O'CONNELL, the second being fifteen (15) acres of land located in Accotink Station, identified as Map Reference number 090-4-01-0017;
WHEREAS, it is the desire of the parties to fund the Trust as set forth in the Will and to provide security for JEAN M. O'CONNELL, and stability for the Trust;
IT IS HEREBY AGREED that in re-turn for mutual promises as consideration for this agreement, the parties agree to the following:
1. The Co-Trustees, by their signatures hereupon, acknowledge receipt of the 46.0994 percent ownership of the two parcels referred to above.
2. JEAN M. O'CONNELL hereby agrees that she is the owner of the remaining 53.9006 percentage interest of the two parcels referred to above.
3. JEAN M. O'CONNELL hereby agrees that she will at all times pay the real estate taxes and other costs of maintaining these two parcels of property.

4. The Trustees hereby agree that during the life of JEAN M. O'CONNELL, they will not sell or attempt to sell by partition or otherwise, either of the two tracts of property without the written permission of JEAN M. O'CONNELL.
5. The Trustees agree that if either property is sold during the life of JEAN M.. O'CONNELL she will be reimbursed from the sale proceeds the principal of all real estate taxes on that property paid by her which are attributable to the percentage ownership of the Trust.
In all other respects, the parties hereto agree that they are bound by the terms of the Wil1 and Trust established therein.
JEAN M.. O'CONNELL (seal)
ANTHONY M. O 'CONNELL (seal)
HERBERT ANDERSON HIGHAM (seal)"

Note: This document at Book 381 pages 1577-1578 entangles both properties, the accounting, and the family)

94 (Mackall)
1986.08.11   (Henry Mackall to Anthony O’Connell and Andrew Higham)
"I have received today from Mr. White and enclose herewith a copy of the Fourth and Final Accounting which was filed with Mr. McCandlish in connection with the Estate of Harold O'Connell. "
Sincerely, Henry C. Mackall”

95
1986.08.13   (Typed text on form) (Robert McCandlish to Anthony O’Connell)
"Per your request of 7/1/86, enclosed is a copy of the final accounting on the above estate which was filed with this office on 8/11/86.  A copy has been sent to Mr. Higham."

96
1986.08.18   (Anthony O'Connell to Jean O'Connell) (No copy to another)
"Thank you for the wonderful vacation. It was a superb idea. Nice to get reacquainted with you all.
Howard is a riot. He's so much fun to be around.
Jean Mary is a lovely person.
I'm including a print of the mural I finished.
I got my copy of the final estate filing of the trust. That problem is over and done with. My (Howard's) frozen sauce stayed frozen through the 7 hours of airports and airplanes.
Love, Tony"

97
1986.08.27   (Anthony O'Connell to Robert McCandlish) (Copt to H. A. Higham)
"I am co-trustee of a trust created by the will of Harold A. O'Connell and have two questions concerning the filing of an Inventory and an Accounting.  1. I've been advised to file an Inventory, yet page 4 of the Notice to Fiduciaries states "A trustee of a trust created by a will is not required to file an Inventory but is required to file Accountings as specified above".  Do I, in fact, not have to file an inventory?  2.May I get your permission to file Accountings of the trust once every three years after the initial Account, instead of annually?  The assets of the trust consists of part interest in two pieces of non-income producing real estate and I anticipate no change in their status.  During the ten year life of this estate Accountings were done every three years.  Thank you for your help.
Sincerely, Anthony M. O'Connell"

98
1986.09.18   (Typed text on form) (Robert McCandlish to Anthony O’Connell)
"Regarding your letter dated 8/7/86 concerning the above mentioned estate, #1) No you do not have to file an inventory. #2) As the Statue states you may not file every 3 years after the first accounting unless the gross value is less than $10,000.00."

99
1986.09.18 Fourth and(Final Account at Book 381 page 1574)

1987

1987.12.28   (Anthony O'Connell to Edward White)
"I got a buyer for my mothers residence while you were out of town. A copy of the purchase agreement is inclosed.
In spite of your excellent advice to my mother to sigh nothing without you* first looking a t it, I urged her to sign this (December 24, 1987) because it is so clean and I felt strongly that it was not good business to wait until January 8, 1988.
Assuming we pass the study period contingency, I hope you will handle the settlement. I'm taking the liberty of giving your name to the buyer, Mr. R E. Lynch. Mr. Lynch mentioned that he may need copies of estate taxes, the death certificate , etc., things I don't have.
Mr. Edwin W. (Bill) Lynch Jr. can be reached at:
Lynch Properties Limited Partnership
6340 Brandon Avenue
Springfield, Virginia 22150
or
Guston Land Company
7514 Rambling Ridge Drive
Fairfax Station, Virginia 22039
(703) 569-4992
Sincerely, Anthony O'Connell "

Note: I include this letter to show that I did not know how Edward White had been portraying me to Jean O'Connell.

1988

1988.09.06 (Jean OConnell to Anthony OConnell)
"Dear Tony     Sept. 6  1988
It was a treat to have your letter and especially nice typed. I never know for sure if I have read your writing correctly.
Thanks for the copy of the Accotink tax bill. I had called them (the assessment office) to find out why I haven't received it. They told me the name had been changed to Anthony M. OConnell" but did not explain or say if you had paid it.  I am relieved to know you did pay it. Do I understand correctly that you will be paying the other half in Dec? Anyway will you let me know when you pay it in the future as I do like to be sure its paid. The rate sure has gone up!
I am sure there will be an accounting of what the trusts owes as you suggested. Before tax time I have to have much information about what money has been put in the house since we bought it in 1937.  I did the same when the county took land for the school.
We do seem to have a lot of misunderstandings.
When I said I did not want to see the place again I was not referring to how you had landscaped it because I haven't seen what you have done. I would like to have seen that but couldn't get there and that you had asked me not to trespass. It was the drought damage I was referring to - the dead umbrella pine (value 1,000+-) the magnolia trees damage.  I do hope you can get there in time to water the boxwood and that you will sell it or use it something as it is quite a lot. You could check a good nursery like Hills just off Glebe Rd. to get an idea of the price and then advertise it for sale in papers - Journal or Post etc.
The "No trespassing" sign has been torn off your barricade.  There are 2 tiny wisps of cloth left. I could not see from the road whether the place had been vandalized or not.
If you want some one to check it, fix sign, water boxwood etc. you could call Warren Hosaflock 971-2529 - near where Dodson's live. He can also mow with the Snapper. Did it once for me. He is a retired postman. He may have sold and moved by now.
J.M. Sheila and Andy were here the weekend before Labor Day. We ate lobster and crab cakes and shopped and shopped and traded clothes. It was a wonderful time.
I guess you must be having a difficult time selling your house and hope you have good luck soon. It must be very frustrating being all packed up and waiting. Have any nibbles.
I am enjoying myself more all the time. In fact have been so busy have missed many meals! It is a delightful way to live. Have signed up for a trip to Richmond Art Museum and a trip to Ken Center for "Tosca". Shopping with the girls finally bough a desk. Wish I had one years ago. It is a delight to have places to put things.
Received the rug.  Thanks so much for sending it. Didn't expect it until you came.
Sorry you thot I resented your coming here. Quite the contrary. I think you should be here to take advantage of the prosperity and to enjoy your old friends and all the things there are that you are interested in.
You said you would like to air our misunderstandings which I think is a wonderful idea. I think it all stems from lack of information mostly. I would feel so much better if you could keep me advised of what you are doing with the trust and some of your personal plans - such as what you will be doing when you begin living here.  Real estate- conservatorships or browsing for a different career. It would be so much easier if I knew what you were currently interested in. I try to keep everyone up on my main interests but think sometimes it is a waste of energy.
I also would like you to be at least courteous to my friends. They know you do not want them around so you may not see much of them. They are people who helped me when I was desperately in need of help and had no place to turn.  Joanne especially was helpful.  When Ed Prichard was going to charge me ¼ of your Dad's estate for his fee and Shalloway had a mental break down when he was going to work on the estate it was Joanne who helped me by explaining what I had to do.  She did not want to be a co-trustee but I begged her and she agreed reluctantly tho she had never done it for anyone else. I still think you owe her an apology and a box of candy or bouquet of flowers.
Better late than never.  And I would feel ever so much better. Please. Just treat my friends like you want me to treat yours.
Maybe that is enough for now and you can have time to let me know how you feel.
I do love you - you know
M"

1995


1995.08.25   (Anthony O'Connell to Henry Mackall) (No copy to another)
"Thank you again for your help during the approximate period of 6/25/85 thru 8/11/86, when I was a client of yours."
I am writing to ask if you would be kind enough to send me copies of letters sent to you by Mr. Edward J. White, attorney, during this period, and any other relevant information. I believe I have copies of all of your letters (sixteen), but only one letter from Mr. White to you (dated 4/25/86, with a copy to my mother).
I thank you in advance.
Sincerely, Anthony O'Connell"

(Mackall)
1995.08.29   (Henry Mackall to Anthony O’Connell)
"I am in receipt of your letter of August 25, 1995.  In addition to the letter from Mr. White referred to in your letter, I have letters from him of the following dates:  October 29, 1985, January 31, 1986, February 27, 1986 and June 2, 1986 I also have a copy of a letter from him to Mr. McCandlish dated August 8, 1986.  Copies of these letters are enclosed herewith. "
Very truly yours, Henry C. Mackall”
(Enclosure to above)
1995.08.29   (Henry Mackall to Anthony O’Connell)
"Statement   Copies of letters from Attorney Edward White   Re: Trust u/w of Harold O'Connell   5 at $1.00 each  $5.00 "