the day after curfew elsewhere their appearance for the executors there was a proposed distribution filed which showed the distribution is to the ten grandchildren who were residual they fishers of one hundred and twenty seven thousand dollars apiece and yet after all this litigation after all the money was spent on the executors her attorneys fees the current file shows that the a state has recklessly grown in the proposed distribution is one hundred and fifty seven thousand and four each so there are at least three hundred thousand dollars that has been generated as a result of this litigation and the poking in the pushing that has come but when you look estate tax return is due he writes itself a check for two hundred and fifty thousand dollars dollars for fees not approved by the corps not pursuant to any agreement and leave the estate short of money to pay this as state taxes so they have to pay a penalty t this hand in hand all the way through there's there's never any disagreement and this quote fixed fee were worth the writing that reflects what's to be done for the two hundred and fifty thousand dollars and even more interesting weight is that at the end right before the case goes on he'll be attorney for the estate then ask for additional fees and when that hearing is held and he judge says to him well you had a fix fee you're going to do that for the two hundred and fifty thousand alone you must go on more work and so i love he was awarded difficulties think about what would happen if your wife came home and said to her husband came home and said that i spent that i didn't write down that i didn't pay myself or so the story changed over the course of the proceedings and what about valley for i mean you've got a business that lost thirteen million dollars in the preceding fifteen years you value it on the estate check richard two million dollars and pay a one million dollars in tax then you make unsecured loans that corporation for two million dollars or a one million and a half and you sell eighty four million seven hundred and fifty thousand and even their experts said that's not a very good program what about silt simple things what about the bears and call the executor accountable for any of this gone to the trial court simply gave him a pass to approve all of these for his actions without regard to how even on their face how inappropriate they look you don't you don't just go in and write yourself a check for two hundred and fifty thousand dollars without getting approved with poor you don't hate as executor property from the state that you want to keep yourself to the detriment of all of the others you don't mate loans that are prudent and tell me in the record what there is in the record that shows what that money went for there's actually no nothing there's no indication that it bought equipment and if it did there's no security interest in the equipment that it bought there's well they need money so we saw the money but it wasn't their money to send that money belonged to the grandchildren and the if it's whether it prudent person would do it and who would send two million dollars to accompany the lost thirteen million dollars the preceding fifteen years with no security and no indication that it would do anything but be and could just torn up the stock certificate but it does all and they did three million dollars for all but that is what happened they get there's nothing that the court wants to do to hold missteps the beneficiaries are not nit picking this is not a she left the sweeper a look in the closet kind of thing we suggest that the appropriate procedures would be to reverse  court on these issues and to surcharge the executor thank you it please the court my name is michael to sign up and i represent the executor dr michael emersion dr berger it was appointed executor of his father's multimillion dollars state this estate consisted of closely houses condos and farmland in multiple states the objective here is that the seedings grandson of a one time interest in the residue of the estate the subject or takes issue with the execut handling of the estate much of the issue is looked at in hindsight in retrospect and not at what the executor was thinking at the time the decisions based on the strength of the consultant's advice at that time this is not a case of the executor looting the estate hiding the assets this is a case about the objector disagreeing with the executors decisions despite the many many assets that were managed by the executor and sold during the administration of this estate this trial was limited to five specific issues and the trial court heard evidence and decided in favor of the executor and all of the issues diligently carefully and always in the best interest of the estate and when necessary he turned to the consultants attorneys and accountants and recently relied on their advice in making decisions one example that can be seen with family farms this is an apple orchard located in error it's a unique asset this apple orchard had to be maintained otherwise the trees die immediately upon becoming executor dr and bird up as you make a decision with regard to valley farms is he going to let the trees die and sell this land as raw land or is he going to continue to operate it until it sold agricultural consultants and that's the value of bailey farms as is at that point time and there's criticism for not selling it at that time for that value however the flaw in that criticism is that there was no buyer at that time for that i don't know of anyone i think he was doing it himself because it was mares so well that the serial manager exactly and he stepped into this operation and had had to figure it out and he was under a time constraint because things had to be done on this farm this operation and i'd like to get in the numbers a little bit because i think what i was referred to is not an accurate picture of the of financial loans in the sale of property this property didn't sell for seven one hundred and thirty five thousand dollars was seven hundred and thirty five thousand dollars is what he was able to squeeze out of this asset which the account testified this never made a profit as in the get this this as a lost money every year but he doesn't get to pick the assets that are in the estate they're there yes to manage appraisal so that with regard to that just the property that it was included in the inventory is identified as the property and if there's no receipts in your county because it was underwater the one hundred and two thousand dollars that was paid that was the bit that was the balance locked down the mortgage after the property was sold at the closing the mortgage received all the money from the closing and the estate had to pay an additional one hundred and two thousand dollars two cents pay off that the remaining balance of looking and it's not the benefit of hindsight of analyzing the executors kind of exact analyzing at the time we made that decision and as we've indicated recently relied on these acts on these consultants and the court accepted that evidence and found that he advised them he could do this with a loan so we accepted their advice and follow their instructions and that loan is documented in the phone with promis two facts that they are relying on with regards to the real estate tax late payment penalty is that there was a late payment and there was an underpinning in both of those facts or disproven trial the taxes were due nine months after the season's death the estate cash to pay the tax liability and there's no evidence that they were short by only a two hundred and fifty thousand dollars it was a theater and they had two hundred and fifty thousand dollars was paid at the advice of the attorney and the accountant because it would assist in the plan i don't respond very briefly to this how clubs tickets and the shadow bears issue you know we're talking about that the right to buy season tickets it's not the season tickets them selves and the chicago cubs tickets are not a transfer right there is no value they cannot be transferred so there is no value there is no market for these tickets is not an asset of the estate and the chicago bears tickets were those were an asset of u s c one of the closely held corporations so those  up i don't think so because i believe that those tough sell feeling the effect is absolutely but there's no value to it so it's not as if it could have been sold on the market that this is an estate as if it could have been sold i'm not sure and certainly there was no evidence presented at trial with regard to the value of these tickets and i would just say that the standard to be employed here is a manifest weight of evidence standard in reversal is appropriate if the t see i don't know i believe the deceit in that in february of two thousand and thirteen i don't think the seasons are until april or may so i don't know i don't know exactly if they were purchased before he died or after he died i don't i don't know that they answer that question know nor is any evidence presented to that effect and you know i think there was overwhelming evidence that the trial court relied on that he made a reasonable decision with regard to finding that there was no mismanagement there was no waste there is something that should have been required by the executor why is the state paying this money for one kind of when there were multiple how those chicago were was mortgage on one or both  you know the funny thing is that a lot of those excuses didn't even come up until different phases of the litigation for example today we were at the trial was the st time even though we take the deposition of the attorney  gate for the st time he suggested that the reason i took the money out was because i want to do just take a look poorer we it was a moving target st i took it out because i went back and looked at my records and of so i spent more time then it was well i decided i should take a flat fee and then it was well we did it to make the estate look poor so we could qualify for the soul of objection and eat all you do is go on the internet and find out that there is a waiting list to buy chicago cubs tickets and it your right to buy them has value because the tickets are worth more than their face and what happened to the tickets the season started in april what happened to the tickets that season was the right right executor personally it up with that right why didn't he negotiate for that right not to be transferred to him personally but to all of the years equally or to the estate because he wanted it and he took it an