Commissioner of Accounts Wilson
Does not recognize 1,475.97 - 816.00 = 659.97


The accountants create, record, and approve the accounting entanglement 1,475.97 - 816.00 = 659.97.

Commissioner of Accounts Jesse B. Wilson III approved 1,475.97 - 816.00 = 659.97 behind these two items in the Estate accounting at bk467p192 on March 20, 1993:

"Int fm Harold O'Connell Trust ......................................... 816.00
  Debt fm Harold O’Connell Trust ..................................... 659.97"

And approved 1,475.97 - 816.00 = 659.97 behind this item in the Trust accounting at bk480p1768 on October 4, 1993:

"Payable to the Esate of Jean M. O'Connell ... ... ... ... ... ... ... ... $ 1,475.97"

But the accountants don't recognize 1,475.97 - 816.00 = 659.97 or any accounting trail for these numbers when I try to correct it. There are many accounting entanglements in bk467p191 obstructing my sale of parcel 0094-01-0017 and covering the actual money trails.

Commissioner of Accounts Wilson

The Commissioner of Accounts at the time Jesse B. Wilson III, approved the accounting trail 1,475.97 - 816.00 = 659.97 three times. But the Commissioner does not recognize the accounting trail 1,475.97 - 816.00 = 659.97 or any accounting trail for these numbers. The following is from Commissioner of Accounts Jesse B. Wilson's Report to the Judges dated August 8, 2000:

5. The said trustee has also filed a Twelfth Account in which he reports as an asset $659.97 "due from the Estate of Jean M. OConnell".  A copy of that "account" is enclosed herewith as Exhibit 3.

6. The Estate of Jean M. OConnell, deceased, Fiduciary No. 49160, was closed in the Commissioner of Accounts office after approval of a Final Account on May 31, 1994.

7. The said $659.97 was the subject of correspondence between the said trustee and Edward J. White, attorney and co-executor of the estate of Jean M. OConnell, copies of which are attached hereto as Exhibits 4*[May 19, 1992, letter] and 5. In his letter,
Exhibit 5, the trustee explains that the $659.97 is part of a net income payment of $1,475.97 which the trust owed the estate of Jean M. OConnell. In that same letter, the trustee states that "At this point in time, I believe Mr. Balderson and I are of one mind that the estate does not owe the trust and the trust does not owe the estate".
Mr. Balderson was a CPA for the estate. Both of these letters were provided to the Commissioner of Accounts by the trustee in support of his "Twelfth Account".

8. The trustee also provided the Commissioner with a copy of a page from a "Jean M. OConnell estate tax analysis" which shows $659.97 under "Assets" of that estate as "Debt from Harold OConnell Trust".  A copy of that page is attached as Exhibits 6.
From a review of this information the Commissioner finds that there is no evidence to support an assertion by the trustee that the $659.97 is an asset of the trust. To the contrary, it appears that either it is not a debt at all, or, from the estate's point of view, it was money owed by the trust to the estate, i.e. an asset of the estate of Jean M. OConnell. That estate has been closed for more that six years.
Accordingly, the foregoing Eleventh Account of Anthony M. OConnell, Trustee has been marked a "Final Account" by the undersigned and is hereby approved as a Final Account in the trust under the will of Harold A. OConnell and is filed herewith.
In the event that the trustee is successful in recovering $659.97 or any other funds which are proper trust assets to be accounted for, such may be reported to the Commissioner of Accounts by an Amended Inventory and, thereafter, accounted for by proper accounts.