Wills, Trusts & Estates Prof Blog

Huge expenses approved for Denice Denton's estate

Denice Denton committed suicide on June 24, 2006 during her tenure as the Chancellor of the University of California--Santa Cruz.

After her will was admitted to probate which leaves her estate to her three siblings, Denice's mother (Carolyn Mabee) was appointed as the executor.

The court has recently authorized her to spend $100,000 on attorney fees to continue a battle against Denice's same-sex partner, Gretchen Kalonji, who wants to share in Denice's estate in the amount of $2.25 million even though she is not named as a beneficiary of Denice's will.  Denice wrote her will before she met Gretchen.

Gretchen claims that she and Denice entered into an oral contract to provide for each other.  They did not, however, formalize their relationship as domestic partners.  Denice did not name Gretchen as the beneficiary of her life insurance or retirement plans.

Gretchen's attorneys want Carolyn removed as the executor claiming that she has "deep-rooted personal animosity or financial motivations" and is intentionally delaying the lawsuit.

See Jennifer Squires, Fight over late chancellor's estate heats up, MercuryNews.com, July 19, 2008.

Special thanks to Raymond Sheffield for bringing this article to my attention.

Are pre-engagement agreements needed?

It is starting to appear that a pre-nuptial agreement is not enough when doing estate planning for a person involved in a long-term relationship.  Instead, it may also be necessary to have a pre-engagement/pre-living together agreement.  If not, problems may arise as happened in the case of Wayne Gibbs and RoseMary Shell.

Here is the situation as described in Bob Considine, Jilted bride calls $150,000 jury award ‘justice’, MSNBC.com, July 25, 2008:

• Wayne and RoseMary starting dating in 2001.
• They were going to get married in 2005 but when they didn't, RoseMary broke off the relationship and starting dating another man in Pensacola.
• In October 2006, Wayne asked her to move back to Gainesville and proposed marriage with a 2-carat diamond ring.
• RoseMary agreed and they set a wedding date of December 2.
• Later, Wayne told RoseMary that he wanted to postpone the wedding.
• In March 2007, they broke up.
• A few months later, RoseMary decided to sue Wayne for breach of his promise to marry her.
• During the trial, RoseMary testified that the job in Pensacola she gave up paid almost three times the job she took in Gainesville.
• Wayne testified that he made house payments for her and gave her $30,000 to pay off credit card debt.
• Then, Wayne learned that RoseMary was even in greater debt and that was one of the reasons he did not want to marry her.
• The jury awarded RoseMary $150,000 in damages.
• RoseMary has also retained the engagement ring.
• RoseMary did not have to return any of the money Wayne gave her to pay her debts in contemplation of the marriage.
• Hammond Law, Wayne's attorney, has indicated that Wayne will appeal.

I wonder if Wayne feels it would have been better for him to marry her and then file for divorce the next day.  Then, he would not have breached his promise to marry her.  (There was no evidence that he made a promise to remain married to her for any specific length of time.)  It may have been more economical!

Special thanks to James Korth (Associate, Cantey Hanger, LLP, Fort Worth, Texas) and David S. Luber (Attorney at law, Florida Probate Attorney Wills and Estates Law Firm) for bringing this situation to my attention.

How to motivate your child if you are wealthy

According to Sharlene Goff, The Wealth generation game, Financial Times, July 5, 2008:

Thousands of children of successful entrepreneurs and professionals are growing up with enough wealth around them to support them for the rest of their lives. Wealth managers say there can be little incentive for these people to go to university and find employment when they know they are going to inherit a fortune.

Yet most parents want their children to make their own way no matter how big their potential inheritance. * * *

Some parents believe their children are entitled to their wealth but question when and how to pass it on, while others – typically the more entrepreneurial – do not believe their children should benefit and plan to give most of their money away. * * *

Charrington says as a general trend the age at which children inherit is being pushed upwards. “You don’t tend to get children aged 18, 21, even 25, being given significant wealth,” he says. “We are seeing clients wanting to push it to 30-plus.”

The idea behind this is to motivate children to embark on their own careers and form goals before they receive the windfall.

Also, parents tend to prefer their children to be married, or at least in a stable relationship, before they inherit.

Special thanks to Joel Dobris (Professor of Law, UC Davis School of Law) for bringing this article to my attention.

How should retired individuals plan for their children?

I have discussed before on this blog [here and here] the way in which children often believe they are entitled to their parents' estates.

A recent article discusses various perspectives of this situation. See Christine Dugas, Money Mentors: How should retirees plan for their kids?, USA Today, July 25, 2008, at 4B.

The article describes a variety of approaches from very indulgent (in my opinion) to the very prudent (in my opinion).  For an example of an indulgent view, Richard Marto paid for each of his children's college education including tuition, room, board, and books.  In addition, he gave each one a brand new car and paid for car insurance.  All the children had to do is pay for incidentals like gas, movies, and snacks.  On the other hand, Arvon Glaser takes the position that a parent does not owe a child a "living" or a "deceased" inheritance.  Instead, "the best gift I can give my sons is the knowledge they'll never have to worry about taking care of me in my final years."

New law firm fringe benefit -- elder care

A growing number of law firms are offering elder care as a fringe benefit.

According to Debra Cassens Weiss, Backup Elder Care Is Latest Benefit Offered by Big Law Firms, ABA J. Law News Now, July 23, 2008:

The Daily Journal lists 10 law firms that offer the benefit in California. They are Paul, Hastings, Janofsky & Walker; Wilson Sonsini Goodrich & Rosati; Mayer Brown; White & Case; Dewey & LeBouef; McDermott, Will & Emery; Covington & Burling; Gibson, Dunn & Crutcher; O'Melveny & Myers; and Reed Smith.

Dependents enrolled in the program usually get up to 20 visits a year free of charge. One provider, Bright Horizons, charges law firms at an annual rate based on likely enrollment and usage.

Another backup care company, Work Options Group, conducted a survey that found the benefit reduces employee stress and absenteeism. It told ABAJournal.com that it contracts with 13 big law firms that weren't mentioned in the Daily Journal article to provide backup care for children and adults.

Facebook "Trusts and Estates Attorneys" group formed

Jill L. Miller (Jill Miller & Associates, P.C., New York, NY) has recently created a Facebook group entitled Trusts and Estates Attorneys.  According to the description:

 

This is a group for trusts and estates attorneys to share ideas and recent legal developments, network and discuss common issues and challenges facing our area of practice.
 

Jill explained to me that this group is for T&E attorneys who have at least two years of experience in any area: private practice, government, academia, family offices, banks and brokerage firms.  She anticipates that the group will be national and international in scope to network and exchange ideas with colleagues all over the world.
 

If you are interested, please go to the group’s home page and click on “Request to Join Group” option near the top of the right-hand pane.

Andre Norton -- What did she really want?

Andre Norton was a writer of hundreds of science fiction novels over her 70 year career.  She died on March 15, 2005.

A dispute is now being waged over her will and how it disposes of the rights to her books.

The following information is from Kristin M. Hall, Sci-fi author’s estate embroiled in will dispute, MSNBC.com, July 7, 2008:

• Andre had no children or close relatives.
• Victor Horadam (lifelong friend and fan of her writings) is to receive "the royalties from all posthumous publication of any of my works."
• Sue Stewart (her caregiver) is Andre's residuary beneficiary.
• The alleged ambiguity in the will is the meaning of the term "posthumous publication" -- does it mean the publication of any of her books which occurs after she dies or does it mean only the publication of books which were not yet published at the time of her death?
• As evidence, Sue has a video of Andre explaining that she wants her entire estate to go to Sue.
• A Tennessee judge has held that "posthumous publication" means any publication of her works that occurs after she dies, including reprints of books that were originally published before her death.
• Sue has appealed to the Tennessee Court of Appeals.

Special thanks to Joel Dobris (Professor of Law, UC Davis School of Law) for bringing this situation to my attention.

Life insurance killers get life sentence without parole

On July 15, 2008, Los Angeles Superior Court Judge David S. Wesley sentenced Helen Golay and Olga Rutterschmidt (both in their 70's) to life in prison without the possibility of parole because they sacrificed men on the "altars of greed."

What did these women do to justify this harsh sentence?  Plenty!!

Here is what they did according to Victoria Kim, Killers of 2 homeless men for insurance get life without parole, Los Angeles Times, July 16, 2008:

• Helen and Olga lured homeless men into their home and took care of them for two years.
• They bought life insurance policies on these men.
• Then, the murdered them by running them over with an automobile.
• By waiting two years before terminating the insureds, they were attempting to take advantage of California law which says that life insurance policies cannot be contested after two years.
• They collected approximately $2.8 million in life insurance proceeds.  The men were covered by more than two dozen policies.
• Both woman have appealed.

This situation appears to have been used as the basis for the plot of a recent episode of the television show, The Closer, entitled Speed Bump.

Special thanks to David S. Luber (Attorney at law, Florida Probate Attorney Wills and Estates Law Firm) for bringing the sentencing to my attention.

Attorney sanctioned for lying to probate and tax courts

A probate attorney's deciteful conduct was revealed and he will pay the price. 

Here are some excerpts from Estate of Mary Allison, T.C. Memo 2008-149, June 10, 2008:

Mary Allison died in 1995. Her son, Daniel Allison, is an attorney and the personal representative of her estate. He opened a probate case shortly after her death in Seattle’s King County Superior Court. It is still not closed. Mr. Allison also filed two Tax Court cases for the estate in early 2000. Neither of them has been closed. It appears that Mr. Allison has been telling our Court that resolution of the probate case is all that’s needed to wrap up the Tax Court cases, and telling the King County Superior Court that resolution of the Tax Court cases is all that’s needed to wrap up the probate case. We issued an order to Mr. Allison to show cause why we shouldn’t sanction him for his misrepresentations. This opinion explains the reasons for our decision to make that order absolute. * * *

From the comparison of the documents filed with this Court and with the King County Superior Court, we believe that Mr. Allison is taking advantage of the calendar system of both courts to indefinitely postpone the resolution of the probate case and the Tax Court cases. We find that he deliberately and repeatedly told each court that the other matter had to be resolved first, and in doing so, he has misled and misinformed this Court. * * *

Mr. Allison’s education and legal experience, not to mention his admission to the Tax Court bar, underscore the egregiousness of his conduct. The issues in both cases before us are fairly simple and should have been resolved long ago. Instead, the cases before us have dragged on for over eight years, and the probate case has lingered for more than a decade. We therefore find that he used procedures of our Court primarily for delay, and in doing so was repeatedly dishonest. Mr. Allison’s persistence in the face of warnings from both courts thus warrants a penalty under [IRC §] 6673(a)(2). That section requires a determination of the costs imposed on the Commissioner, and we will order the Commissioner to file evidence of what those costs were.

Because Mr. Allison is an attorney currently admitted to practice before the Tax Court, other sanctions may be appropriate.

Special thanks to Patrick S. Sylvester (Attorney & Counselor at Law, Sylvester Law Firm, PC) for bringing this case to my attention.

Estate of Cory Lidle sued for building damages

On October 11, 2006, New York Yankee's pitcher Cory Lidle crashed his airplane into the 50-story Belaire Apartments in Manhattan.  Cory died as did his co-pilot.

Janice Carrington, the owner of one of the apartments, has filed suit against Cory's estate for the approximately $254,000 in property damages which she suffered.  She alleges that she first made timely claims against Cory's estate and that those claims were formally rejected.

See Jef Feeley & Valerie Reitman, Former Yankees Pitcher Lidle's Estate Sued Over , Bloomberg.com, July 22, 2008.Crash

Special thanks to David S. Luber (Attorney at law, Florida Probate Attorney Wills and Estates Law Firm) for bringing this situation to my attention.

Who is that in Grandma's dress?

What if you were at your grandmother's funeral and noticed she had all ten fingers, instead of the nine that she really had?  Would you think that the morticians went the "extra mile" in restoration or would you look closer and see that grandma wasn't really grandma after all?

Well, this is what happened in Chicago earlier this month (July 2008).  During the wake of Lillian Grogan, Amy Wasiel, Lillian's granddaughter, noticed the extra digit.  She soon came to the realization that the woman wearing Lillian's peach shirt and bracelet was merely a person her looked somewhat similar to Lillian.

Investigation revealed that Lillian's body was turned over to another family by accident and had already been buried.  Lillian's family then obtained a court order to exhume her body and have her reburied next to her husband and son.

See Gerry Smith, After mix-up, body laid to rest properly, Chicago Tribune, July 17, 2008.

Special thanks to David S. Luber (Attorney at law, Florida Probate Attorney Wills and Estates Law Firm) for bringing this situation to my attention.

California Enacts Modernized Pet Trust Statute

On July 22, 2008, California Governor Arnold Schwarzenegger approved S.B. 685 which replaces California's permissive pet trust statute with a modern statute with enforceable provisions.

Here are some of the highlights of this new statute:

• A trust for the care of an animal is deemed to be for a "lawful noncharitable purpose."
• "Animal" is broadly defined to include pets of any type as well as domestic animals.
• The trust terminates when the last animal dies that was alive when the settlor died (unless the settlor provided otherwise in the trust instrument).
• The court must liberally construe the trust.
• The court must presume that the trust language is not precatory or honorary.
• Extrinsic evidence is admissible to ascertain the settlor's intent.
• Trust funds may be used only for the benefit of the animal unless the trust instrument provides otherwise.
• When the trust ends, the balance of the trust property passes (1) according to the terms of the trust (i.e., to the remainder beneficiaries), (2) if none and the settlor created the trust in a non-residuary will clause, under the residuary clause, or (3) in other cases, to the settlor's heirs.
• The settlor may name a trust enforcer in the trust.
• The court may appoint a trust enforcer.
• Anyone interested in the welfare of the animal and any nonprofit charitable organization that has as its principal activity the care of animals may petition the court to enforce the trust.
• If the settlor did not name a trust or if the named trust is unable or unwilling to serve, the court must appoint a trustee.
• Accountings must be given to the remainder beneficiaries (or those who would take upon the death of the animal) as well as to any nonprofit charitable corporation that has as its principal activity the care of animals and has made a written request for accountings.
• Trusts with property valued at $40,000 or less are exempt from accountings, filings, reportings, and other requirements which normally apply to trusts under California law.
• Upon a reasonable request, the animal and the trust records may be inspected by any beneficiary, the trust enforcer, or a nonprofit charitable corporation that has as its principal activity the care of animals.

Suicide in Japan

Japanese citizens are committing suicide at an alarming rate.

Here are some details from Paul Wiseman, Suicide epidemic grips Japan, USA Today, July 20, 2008:

• Approximately 34,000 Japanese citizens committed suicide in 2007.
• The Japanese suicide rate is the ninth highest in the world and twice that of the United States.
• Suicide has long been an accepted part of the Japanese culture (e.g., Samurai warriors committed seppuku; World War II's kamikaze pilots).
• A common method is to combine household chemicals to create a cloud of poison gas.  Significant collateral damage may occur.
• Estate planning laws do not "punish" suicide.  For example, beneficiaries may still collect life insurance and insurers pay off home mortgages.  Thus, suicide may be viewed as a prudent financial decision for the family.
• The Internet makes it easy to locate self-help suicide instructions.

Mexico -- Assisted suicide and availability of suicide drugs

Assisted suicide (legal in the United States only in Oregon) is an increasing debated issue in Mexico.  For example, in April 2008, the Mexican Senate voted to allow doctors to withdraw life-sustaining medicines in certain cases.  However, no authorization was given to takes steps which would actively cause death.

Mexico is also seeing an increase in what are called "death tourists," that is, individuals who are seeking drugs to commit suicide.  According to Marc Lacey, In Tijuana, a Market for Death in a Bottle, NY Times, July 21, 2008, pentobarbital is readily available for purchase, especially in pet stores.  "[A]ging and ailing people seeking a quick and painless way to end their lives say there is no easier place on earth than Mexico to obtain pentobarbital, a barbiturate commonly known as Nembutal."

More on FDIC insurance rules

As discussed earlier on this blog, it  is important to know how FDIC insurance covers your savings, be it in retirement accounts, joint accounts, POD accounts, trust accounts, etc.

After the failure of IndyMac, it is especially important to be well-versed with the insurance rules.  IndyMac depositors may lose $1 billion of uninsured, unsecured, and unprotected funds.  These 10,000 uninsured depositors will only receive about 50% of their funds. See Bill Donoghue, After IndyMac Failure, Be Sure Your Accounts Are Properly Insured, FoxBusiness, July 15, 2008.

See also Kathy M. Kristof, Knowing your insurance limits on bank accounts is key, LA Times, July 20, 2008.

Note that extreme care must be taken in relying on "write ups" about the extremely complex FDIC rules.  Instead, use the FDIC's Electronic Deposit Insurance Estimator.

Tax Court's FLLP Mirowski case analyzed

Prof. Wendy Gerzog (Professor of Law, University of Baltimore School of Law) has recently posted on SSRN her article entitled Tax Court FLP Confusion: Mirowski.

Here is the abstract of her article:

The article critiques the Tax Court's latest family limited partnership case, Mirowski, as well as the court's Bongard test, which is applied to determine whether or not an FLP falls within the bona fide sales exception of section 2036.

Prof. Gerzog concludes that:

The inadequacy of the Bongard test is the lack of a clear standard to separate those cases that exemplify bona fide sales for adequate and full consideration in money or money’s worth and those that fall under the general prohibitions of section 2036. Mirowski represents the failure of that test. The Tax Court in Mirowski did not explain why the factors that the court found cogent in cases such as Erickson under the Bongard criteria were not significant in Mirowski. Instead, the court merely states that Mirowski is different without explaining that divergence. Specifically, the court did not elucidate why Mirowski’s desire to have her children and their issue ‘‘work together as a family’’ is any different from every other case involving a family LLC or an FLP. To state conclusions without addressing distinctions, if there are any, not only is not helpful, but also indicates capriciousness in an area of estate planning already rife with abuse.

Prof. Gerzog's article also appears in Tax Notes, Vol. 120, No. 3, 2008.

Probate records "too" public in Alabama?

Probate records are a tremendous source of information for people who seek to do wicked things like identity theft.  In the past, these evil people had to make a trip to the clerk's office to view the records which acted as an impediment to their schemes.  Now, however, with probate records being available over the Internet, these people can obtain the information from the privacy of their own homes.

Although some states have restrictions on what information may be placed on the public record, other states do not.

The following situation is described in Jessica Taloney, Private Information is Public Record, WKRG.com, July 2, 2008:

Mobile County Probate Judge Don Davis tells News Five when it comes to what information is published, his hands are tied. Davis says his office is obligated by Alabama law to publish mortgages, deeds, incorporations and other documents exactly as they are submitted, so if you're bank or mortgage broker included your social security number, it becomes public record.

"Current Alabama law does not permit a probate judge, anywhere in the state of Alabama, to redact information off a document," said Davis, who has spent the last two years working with lawmakers to address the issue. Davis says the Alabama House of Representatives passed a bill to allow Probate Judges to delete private information, but the measure failed in the Senate. * * *

Judge Davis says one the information is published, there is no way to remove it, but he warns consumers in the future to request to have their social security number deleted before signing documents that will be submitted to the Probate Court.

Special thanks to David S. Luber (Attorney at law, Florida Probate Attorney Wills and Estates Law Firm) for bringing this article to my attention.

Rosa Parks Update

Earlier on this blog (here, here, and here), I have discussed various aspects of the estate of Rosa Parks, the civil rights icon who refused give up her seat on the bus in 1955.

The latest developments were reported in AP, Auction house seeks to sell Rosa Parks collection, WRCBtv.com, July 4, 2008:

• A probate judge in Detroit, Michigan has ordered Rosa Parks' personal effects sold.
• The judge selected Guernsey's as the auction house to handle the sale.
• The buyers are preferably museums, universities, and institutions; not individuals.
• Items to be auctioned include the hat Rosa was wearing when she refused to move on the bus.
• The collection is estimated to be worth $10 million.

Special thanks to David S. Luber (Attorney at law, Florida Probate Attorney Wills and Estates Law Firm) for bringing this article to my attention.

Another Texas lawyer suspended for conduct which included probate neglect

According to Disciplinary Actions, 71 Tex. B.J. 590, at 594-95 (2008), Ronald D. Cross received a five-year partially probated suspension from the practice of law with the first two years to be actively served for a variety of acts of misconduct one of which involved the failure to file an inventory, appraisement, and list of claims after being retained to probate an estate.

Meetings between organ donees and donor’s family beneficial

Evidence is mounting that it is a good thing for an organ donor’s family and the donee to have contact.

The following is from Marilyn Elias, Heart-to-heart connections, USA Today, July 15, 2008, at 6D:
 

After a spouse in the prime of life or a beloved child dies, grief-stricken family members often find little solace anywhere.
 

But a surprising source of comfort is emerging for some. Among families who have donated their loved ones' organs, there's a growing trend to contact the recipients, say experts in the transplant field.
 

Although records aren't kept on numbers of contacts, more whose lives were saved by an organ also are seeking out bereaved relatives to express gratitude and create new relationships. These unique bonds are mostly positive, hospital transplant coordinators say.
 

Research on effects of the new openness is sparse. But one small study suggests the contacts — often discouraged by transplant officials until the past several years — can be beneficial.
 

A few family members reported unwanted flashbacks to the relative's death or felt guilt over resentment of the recipient's health. But 89% found the contact a positive, healing experience, says study leader Pamela Albert of the New England Organ Bank.

Texas lawyer suspended for mishandling probate case

According to Disciplinary Actions, 71 Tex. B.J. 590, at 594 (2008), Sharon D. Evans accepted a three-year, partially probated suspension from the practice of law with a mere three months actively served for her conduct with regard to a probate matter which included the following:

·         She failed to respond to several attempts from her client to obtain the status of her case.

·         She closed her office, relocated to another city, and did not tell her client.

·         The client terminated Ms. Evans’ services and requested a refund of unused fees.  Ms. Evans did not return the fees.

Ms. Evans agreed to pay $812 in attorney’s fees and costs as well as $1,126 in restitution.

Top SSRN Downloads

Here are the top downloads from May 22, 2008 to July 21, 2008 from the SSRN Journal of Wills, Trusts, & Estates Law for all papers announced in the last 60 days.

Rank	Downloads	Paper Title
1	138	Limited Liability Companies as Exempt Organizations Bradley T. Borden, Washburn University - School of Law, Date posted to database: June 11, 2008 Last Revised: June 11, 2008
2	127	Result-Selectivism in Private International Law Symeon C. Symeonides, Willamette University - College of Law, Date posted to database: May 20, 2008 Last Revised: June 26, 2008
3	70	Rediscovering the Duty of Obedience: Toward a Trinitarian Theory of Fiduciary Duty Rob Atkinson, Florida State University College of Law, Date posted to database: May 22, 2008 Last Revised: May 22, 2008
4	64	The Empty Promise of Estate Tax Repeal Grayson M.P. McCouch, University of San Diego School of Law, Date posted to database: June 24, 2008 Last Revised: June 24, 2008
5	45	Marilyn Monroe's Legacy: Taxation of Postmortem Publicity Rights Joshua C. Tate, Southern Methodist University - Dedman School of Law, Date posted to database: May 15, 2008 Last Revised: July 6, 2008
6	45	Like-Kind Exchanges of Personal-Use Residences Bradley T. Borden, Alex Hamrick, Washburn University - School of Law, Wachovia Bank, Date posted to database: June 22, 2008 Last Revised: June 25, 2008
7	30	Probate Law Reform and Nonprobate Transfers Grayson M.P. McCouch, University of San Diego School of Law, Date posted to database: June 24, 2008 Last Revised: June 24, 2008
8	29	Gift Tax Effects of Substituting a Lower AFR Note for a Higher AFR Note Jonathan G. Blattmachr, Bridget J. Crawford, Elisabeth O. Madden, Milbank, Tweed, Hadley & McCloy LLP, Pace University - School of Law, Author - affiliation not provided to SSRN, Date posted to database: June 1, 2008 Last Revised: June 5, 2008
9	29	Compliance with Advance Directives: Wrongful Living and Tort Law Incentives Holly Fernandez Lynch, Michele Mathes, Nadia N. Sawicki, Harvard University, Center for Advocacy for the Rights and Interests of the Elderly (CARIE), University of Pennsylvania - School of Law, Date posted to database: June 20, 2008 Last Revised: June 20, 2008

Evil wills lawyer disbarred for life

John D. Duncan, who formerly worked for almost 30 years for the Verrill Dana law firm in Portland, Maine, was recently disbarred for life by the Supreme Court of Maine.

The following details of this sordid tale are from Board of Overseers of the Bar v. Duncan, Order of Disbarment, Bar No. 08-3, Martha Neil, Maine Law Firm Axes Former Chair, Alleges Theft, ABA J. Law News Now, Dec. 12, 2007, and Trevor Maxwell, Lawyer who stole funds accepts lifetime disbarment, Portland Press Harold, July 15, 2008:

• Mr. Duncan graduated from the University of Virginia law school in 1978.
• Mr. Duncan worked at Verrill Dana for almost 30 years becoming a partner in 1983.
• His practice primarily focused on wills, estates, and trusts.
• Verrill Dana dismissed Mr. Duncan in December 2007 for misappropriating firm funds, misusing client funds, and billing clients improperly.
• The "whistle-blower" was his legal secretary (Ellie Rommel) who noticed that Mr. Duncan wrote himself checks totaling $77,500 from a client's account in June 2007.  It is unclear whether after revealing the misconduct she resigned from the firm or was fired.  She recently settled with the firm for an undisclosed amount.
• Mr. Duncan tried to resign at that time but Verrill Dana refused to accept the resignation and instead allowed him to repay the misappropriated funds.
• Investigations revealed that Mr. Duncan had been stealing money since 1997 and that the total amounted to approximately $300,000.
• The Supreme Court of Maine issued an order on July 8, 2008 disbarring him for life with no chance for reinstatement.  This is the most severe professional sanction ever issued against a Maine lawyer.
• It is unlikely that Mr. Duncan would be successfully in gaining admission to a bar in another state.
• Mr. Duncan may also be heading to jail as he has plead guilty to charges of criminal theft (a state crime) and tax evasion (a federal crime).
• Verrill Dana's other partners may also face professional sanctions for their handling of the situation.
• In an interesting omission from all reports is the reason why Mr. Duncan engaged in such behavior.

"I have a dream" that my children won't fight over my estate -- MLK Update

Earlier on this blog, I reported that Bernice King and Martin Luther King III claim that their brother, Dexter King, has been plundering funds from the estates of their parents, Rev. Martin Luther King Jr. and Coretta Scott King.

The following additional information is from Errin Haines, Lawsuit exposes growing rift among King children, Yahoo! News, July 19, 2008:

• Dexter King has allegedly failed to provide his siblings with financial records and contracts regarding Mr. King's estate.
• Dexter King has allegedly converted a significant amount of Mr. King's estate for his personal use.
• Differences of opinion regarding the sale of The King Center may underlie the current dispute.
• The death of one of Mr. King's children (Yolanda) in May 2007 exacerbated the dispute.

Special recognition to Paul Caron, editor of the Tax Prof Blog, from which I borrowed the first part of the title of this post.

Special thanks to David S. Luber (Attorney at law, Florida Probate Attorney Wills and Estates Law Firm) for bringing this article to my attention.