Opinion ID: 1584675
Heading Depth: 2
Heading Rank: 2

Heading: Benedict Estate

Text: Rickabaugh was hired by W. Edward Thompson to probate the estate of Ruth Benedict. Benedict's will appointed Thompson, a banker, to be the executor. Rickabaugh opened the estate in September 2000. In April 2001, Thompson gave Rickabaugh a signed check for $8607 made payable to the Iowa Department of Revenue for inheritance taxes due. Rickabaugh did not file the inheritance tax return or the fiduciary return nor did he pay the taxes. As a result, the estate had to pay $3,104.24 for penalty and interest. [2] The Benedict estate was still open when we suspended Rickabaugh's law license on May 7, 2003. Rickabaugh did not notify Thompson of the suspension nor did he withdraw as counsel. On December 1, 2003, Thompson received a notice of delinquency from the clerk of court indicating an interlocutory report for the estate was overdue. Thompson contacted another attorney to look into the matter and subsequently hired him to finish the administration of the estate. On January 29, 2004, Thompson discovered a package in his bank's night deposit box. It contained an interlocutory report and an envelope addressed to the clerk of court. Rickabaugh later called Thompson and said he dropped off the package so Thompson could sign the report and file it with the clerk of court.