Order Settling First & Final Account & Report of Executor No. 125889 1983-038186
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- LAW OFFICES . - I Mr"~'Ati UIL<ll\; G~,.:,,~,":' :, '.",:~.. " .n . i.
WALLACE & WALLACE U " , '",.' '.'" ~ 'I~ /I'e I,;.
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3 AREA CODE 714 ~ VERi' :'1 l~,' \ ,,-~. JAN 2 7 7983
COUliT, I: ,I ; " ,t ~.. ! RO' B
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Cl.ERK, SAN Ii -'UIVI ViAL T
executor C /EGo CQI.J I
5 ATTORNEYS FOR TH< I ' ' 1 A.L/FOR.N/A NTy
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8 IN THE SUPERIOR COURT OF THE STATE OF CALIFORNIA (. I
9 IN AND FOR THE COUNTY OF SAN DIEGO I
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Estate of *
11 * :
' KENNETH S, ROSS, aka * No. 125889 I
12 KENNETH SYMINGTON ROSS, * ,
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131 Deceased. * I
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15 ' ORDER SETTLING FIRST AND FINAL ACCOUNT AND REPORT OF I
' EXECUTOR; ORDER FOR EXECUTOR'S STATUTORY COMMISSIONS AND
16 ATTORNEYS' STATUTOF,Y FEES; ORDER FOR ATTORNEYS' FEES FOR I'
17 EXTRAORDINARY SERVICES; DECREE OF FINAL DISTRIBUTION l
18, The first and fina'l account and report of W. Ross Stone, ,
19 as' the executor of the will of Kenneth S. Ross, deceased, and his petit', ns
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20 forI) the settlement thereof, 2) his statutory cOinmissions, 3) the
'21 statutory fees of his attorneys, 4) fees for his attorneys for their
221 extraordinary services, and 5) for final distribution, came on regUlarl'1
231 to be heard on January 26, 1983, the executor appearing by his attorney I
24 i \1allace & Wallace ,and proof being made. to the. satisfaction of the I
25 I court, after examining the account, report, and petitions and hearing I
,26 ' the 'evidence
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,28 I,TIiE COURJ FINDS:
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1 l. Notice ,of the hearing of the account, report, and petitio s
2 has !Seen given in the form and manner required by law.
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4 2. All acts ~nd transactions of the executor of the will
5 of Kenneth S. Ross, decea'sed, during the period of the account are
6 truly shown and should be approved, and all of the allegations of the
7 report and petitions are true. The account is full, true and correct,
8 and should be settled, allowed, and approved as filed,
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10 3. Kenneth S. Ross died testate on February 21, 1981, in It
11 San Diego County, California, and was at the time of his death a reside
12 of San Diego County, California.
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14 4. The decedent's will dated June 22, 1975 and codicil there I
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151 dated S'eptember 19, 1979, were admitted to probate by order of this
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161 court dated April 16, 1981, and W. Ross Stone appointed the executor.
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W. Ross Stone qualified as such executor on April 16, 1981, Letters I
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18. T~stamentary'were issued to him On the same, day, and ever since then
19 he has been and is now the duly qualified and acting executor of the
20 d'ecedent's wilL
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22 5. The ti:me wi,thin which creditors- could present or file
23 claims expired on August 16, 1981, and the estate is now in a condition
24 to be closed. I
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26 6. Only two claims (Wallace & Wallace and pomerado Hospital) I
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27 were presented or filed against the estate and they have been paid.
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1 7. The executor was granted the authority to administer
2 the estate under the Independent Administratio'n of Estates Ac,t, but
3 the only action taken pursuant to that authority was the payment of
4 the decedent's last illness and funeral expenses,
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6 8. All debts of the decedent and of the estate and all admin
7 .istration expenses have been paid except: the executor's statutory
8 commissions, the attorneys' statut,ory fee s, and the a.ttorneys' fees I
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9 for their extraordinary services. I The executor and his attorneys shoul '
be allowed the I for their services,
10 amounts set forth below
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12 9. The attorneys for the executor have rendered extraordinar i
13 services as described in,the petition, and they should be allowed the
14 amounts set forth below for those services.
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161 10. All persbna.l property taxe~ due and payable by the estate I
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17 have been paid, ,
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19 11. The California inheritance tax has been determined and
20 'paid.
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22 12. No federal estate tax retur,n is required and n'o federal I
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23 estate tax is payable.
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25 13. The certificate referred to in California Revenue and
26 Taxation Code Section 19262 is not required.
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1 14. The decedent's federal and st'ateincome tax returns for
2 1980 have been prepared and filed and the taxes due as shown upon the
3 returns have been paid. The execut'or should be authorized to hold
41 back $500.00 as a tax reserve.
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6 15. The decedent did not receive health care under the provis ons
7 of Chapter 7 or Chapter 8, Part 3 , Division 9, California Welfare and
8 Institutions Code, and no notice to the California Director of Health
9 Services under Probate Code 700.1 is required.
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11 16. The executor has kept all cash in his possession invested
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12 in interest-bearing accounts or investments as authorized by law, excep I
13 such amounts of cash as were reasonably required for the order ly admin., I
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I istration of the estate. I
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16 17, The executor has on hand, after deducting all disbursemen s
17 i made by him, the following property, which comprises the entire estate
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'18 ayailable for the payment of commissions, fees, tax reserve, and distri
19 bution:
20 a) Harmon Tr.us,t Deed Note $19,973.22
21 b) Bank of Amero,ica savings account 160.50 i
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22 c) Bank of America Certiffcate of Deposi,t 28,257.29 I
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23 d) Bank of Ameroica checking account 1,013.49 i
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24 e) Undeposited cash 14,00
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25 f) Due from Harmons, 3 at $0.52 1. 56
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26 Total $49,420,06 I
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1 18. No closing costs are req0est~d.
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3 19. The dispositive clauses of the decedent's will read as
4 follows:
5 "THIRD : I give all my jewelry, clothing, household furniture
6 and furnishings, personal automobiles, and other tangible articles
7 of a personal nature, or my interest in any such property, not otherwis
8 specifically disposed of by this Will or in any other manner, together
9 with any insurance on the property, to MR. & MRS W. ROSS STONE, or
10 the survivor of them, in equal shares as they shall agree, if they
11 survive me for thirty days (30 ) days. If neither of them survives
12 me for thirty (30) days', the gifts shall lapse and become part of the
13 residue of my estate. I
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15 FOURTH: I make the following gifts of money: I
161 1. To CHARLOTTE GILLESPIE the sum of $5,000.00. I
17 2. To MAX GILBERT the sum of $2,000.00. ,
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18 3, To DOROTHY STEVENS of Calgary, Alberta, Canada, the surn i
19 of $1,000.00.
20' 4., ,To MR. & MRS JOHN MCRAE, of Kent, England, or to the survi or
21 of them, the sum of $5,000.00.
22 5. To DOUGLAS, ELENA, and DEED IE 'MUNRO of British Columbia,
23 or to the survivor or survivors of them, the sum of $1500 [sic] in
24 equal shares.
25 6. To UNITY CHRISITANITY CHURCH of Unity Village, Missouri,
26 the sum of $1,000,00
27 7. To the N1ERICAN HEART ASSOCIATION, San Diego Chapter,
28 the sum, of '$1, 00.0 .00,.
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1 If any of the above gifts shall fail or lapse, then such
2 gifts shall become part of the residue of my estate.
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4 FIFTH: I give the residue of my estate, in trust, to J.
5 E. SARVELA, 12746 Cobblestone Creek Road, Poway, California, to be
6 held, administered, and distributed as follows: " I
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8 20. The dispositive clauses of the decedent's codicil read
9 as follows:
10 "FIRST: I hereby revoke Paragraph THIRD of my said Will
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11 and substitute therefore the following:
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'THIRD: I give all my jewelry, clothing, household !
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13 furniture and furnishings, personal authomobiles, and other tangible I
14 articles of a personal nature, or my interest in any such property,
15 not otherewise specifically disposed of by this Will or in any other I
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16, mann~r, together with any' insurance on the property, to CHARLOTTE I
17 GILLESPIE if she survives me for thirty (30 ) days, and if she does
1'8 Tfot, to GEORGE GILLESPIE if he survives me. If neither of them survive
19 me for thirty (30) days, 'the gifts shall lapse and become part of the
20 residue of my estate. '
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22 SECOND: I hereby revoke Paragraph BOU'RTH , subparagraph 2
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23 of my said Will and substitute therefore the following: I
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24 'FOURTH: I
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2 . To GEORGE GILLESPIE the sum of $5,000.00. '" I
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27 2l. The correct name of Unity Christianity Church is the I
28 unity School ,of Christiani'ty.. i
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1 22. Mrs. John McRae (Kathleen Mary McRae) , a friend of the
2 decedent, survived the decedent but died at St. Pauls Cray, England,
3 on September 28, 1981. Mrs. John McRae was a resident of St. Pauls
4 Cray, England; she left no real property'nor interest therein nor lien
5 thereon in this state; she was married and is survived by her husband
6 John McRae and he is her only heir at law and is entitled to succeed
7 to Mrs. John !1cRae' s intere st in this estate pursuant to Probate Code
8 630.
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10 23. All other legatees survived the decedent and are capable
11 of receiving distribution_
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131 24. As moret.han one year has elapsed since the decedent's
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14 death the cash bequests in Article Fourth of the will and Article I
151 Second of the codicil should include interest at 4% from February 22, I
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16 1982, until paid, in accordance with Probate Code 162. I
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18 25. J.E. Sarvela has declined to act as trustee under the
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19 will of Kenneth S. Ross.
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21 26. The fair market va'lue of the principal of the trust estat
created by the will of the decedent is' !so low, in relation to the cost I
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23 of administr,at,ion .thereof, that the continuance o.f a trust pursuant i
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24 to the terms of the decedent's will would defeat or substantially i
25 impair the accomplishment of the purposes of the trust; it would
26 comform as nearly as possible to the intention of the testator to I
27 terminate the proposed trust and instead distribute the residue of
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1 the decedent's estate to the City of Poway, to be known as the Mary
2 Patricia Ross Trust, and to be used by the City of Poway for a Corrununi
3 Center for the general use and benefit of the residents of Poway.
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5 27. All of the allegations in the account, report, and petiti pns
6 are true; the account and report should be allowed, settled, and appro d,
7 the petitions granted, and distribution ordered as requested, therefore
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9 IT IS ORDERED, ADJUGED, AND DECREED:
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11 1. The administration of the estate is brought to a close,
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131 2. The f irs,t and final account, report, and petitions of I
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the executor is allowed, settled, and approved in all respects.
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16 3. All acts and transactions of the executor relating to I
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,the matters se't forth in the and petitions, confir
17 account, report, are ,ed
18' and approved.
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20 4,. No closing c'osts are requested, I
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is authorized and ,directed to pay to himself I
.22 5. The executor
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23 the sum of ~2,04~.19~or his statutory corrunissions for his services I
24 rendered in the administration of the estate.
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1 6. The executor is authorized and directed to pay to his
2 attorneys Wallace & Wallace the sum of $2,049.19 for their statutory
3 fees for their services rendered in the ,administration of the estate,
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4 together with the additional sum of $1,450.00 for their extraordinary
5 services described in the petition.
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7 7. The executor is authorized to 'withhold $500.00 as a tax
8 reserve.
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10 8. The executor and his attorneys are ordered to obtain
11 from John McRae an affidavit pursuant to Probate Code 630.
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131 9. Pursuant to the decedent's will and codicil which were
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14 duly admitted to probate in this proceeding there is hereby distributed I
15 to the following persons the following property:
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16 a} To Charlotte Gillespie: I
17 1} All the decedent's jewelry, clothing,
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household furnitur,e and furnishings, I
~ :t8 personal automobile's, and other tangible I
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articles of a personal nature. I
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2 ) Cash bequest,: $5,000.00 I
20 Interest at 4% to 1-21-83 1 8.3 . 00
.------ $5,183.00
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22 b) To George Gillespie: $5,000.00
Interest at 4% to 1~21-83 183.00
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23 5,183.00
24 c) To Dorothy Steven~: $1,000,00
Interest at 4% to 1-21-83 37.00
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25 1,037.00
26 d) To John McRae: $5,000,00
Interest at 4% to 1-21-83 183.00
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5,183.00
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1 e) To Douglas Munro: $ 500.00
Interest at 4% to 1-21-83 18.00
2 --- $ 518.00
3 f) To Elena l1unr.o: $ 500.00
Interest at 4% to 1-21~83 18.00
4 ------ 518.00
5 g) To Deedie Munro: $ 500.00
Interest at 4% to 1-21-83 18.00
6 -,--- 518.00
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7 h) 'To Unity School of Christianity: $1,000.00 I
Interest at 4% to 1-21-83 __37. OQ. I
8 1,037.00
9 i) To American Heart Association: $1,000.00
Interest at 4% to 1-21-83 37.00
10 ,-------- 1,037.00
11 j) To the City of Poway: the residue of the estate, together with
I any other property be longing to the decedent or the estate, whether,
12 known or unknown, whether described herein or not. The known prope 'ty
distributed by this decree to the City of Poway is described as
13 follows:
14, 1) $3,184.46 ca'sh. I
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15 'I 2) A promissory not, e for $20,000.00. .d'ate, dMay 18, 1982, executed I
by Edward K. Harmon and Joyce ,T. Harmon, husband and wife and
16, payable to W. Ro'ss, Stone, Executor ,of the estate of Kenneth [
I Symington Ross; due September 1987 with interest at the rate !
171 of 10% per annum. The note is secured by deed of trust upon 'I
real estate located in San Diego County, California and
-18 consisting of a portion of the Sciutheir'st Quarter of the
Southwest Quarter of Section 14 and of the Northeast Quarter
19. O,f t,he Northwe,st Quarter of Sectio.n 2,3, Township 14 South, I
' Range 2 West" San Bernardino ~leridian, in the County of San
20 Diego, State of californi, a"", a.cc:o,r.ding to United States Governme 'It
21 Survey approved September 11, D8J~.
The deed of ,trust was recorded on August 20, 1982, in Book I
22 1982, File/Page 82-257967. ,
23 Unpaid balance as of November 20, 1982:$19,973.22, I
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25 10. All property distributed to the City of poway shall be
26 known as the MARY PATRICIA ROSS TRUST. The income from the trust shall
27 be used by the City of Poway for the upkeep, operation, and maintenance
28 o.f a. community center' in Poway. 'l'f, there is no such center, the, incoIlle'
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1 may be used for any charitable, civic, or community organization for
2 the benefit of the people and City of Pow.ay. ,At any time. after 2006
3 the City of Poway may use the principal o~ the trust for ~he capital
4 fund of a community center, or usa the principal toward the purchase
5 of a public park in the City of Poway, or divide the principal among
6 charitable, civic, and community organizations to be used by such
7 organizations ,for the benefit of the people and City of Poway.
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Dated: JAN 27 1983 I
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ALPHA l. MONTGOMERY
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Judge of the Superior Court I
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