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SUPERIOR COURT OF CALIFORNIA
COUNTY OF SAN FRANCISCO
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Aug-25-2008 2:52 pm
Case Number: PES-06-289213
Filing Date: Aug-25-2008 2:51
Juke Box: 001 Image: 02230545
ACCOUNTING PETITION RE:
THE ESTATE OF VELMA V LEHNHERR
001P02230545
Instructions:
Please place this sheet on top of the document to be scanned.IL
’ San Francs id
vid Eli Alavi (State Bar #216728) nrancisco County Siinarior Court
ITHERSPOON & SIRACUSA AUG 25 2008
an Francisco, CA 94103-4879 GORD, “|
‘elephone (415) 552-1814 ae CEILI Clerk
acsimile (415) 552-2158 : oioy oer
ttorneys for Barbara de Vries
dministrator with Will Annexed
SUPERIOR COURT OF THE STATE OF CALIFORNIA
CITY AND COUNTY OF SAN FRANCISCO
- 06728 2008
12
13 NUMBER: PES-06-289 213
he Estate of :
4 FIRST AND FINAL ACCOUNT AND
ELMA V. LEHNHERR
/k/a Velma Viola Lehnherr,
REPORT OF ADMINISTRATOR WITH WILL
ANNEXED AND PETITION FORITS
APPROVAL; PETITION FOR PAYMENT OF
STATUTORY FEES FOR ORDINARY
SERVICES TO ADMINISTRATOR AND
HER ATTORNEYS; FOR LIEN AGAINST
REAL PROPERTY AND FOR
REIMBURSEMENT OF ATTORNEYS’
COSTS; PETITION TO RETAIN RESERVE
FOR TAXES AND CLOSING COSTS; AND
PETITION FOR FINAL DISTRIBUTION
Decedent.
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Barbara de Vries, as Administrator with Will Annexed of the Will of Velma V. Lehnherr,
resents her First and Final Account and Report of Administrator with Will Annexed and
etition for its Approval; Petition for Payment of Statutory Fees for Ordinary Services to
dministrator and Her Attorneys; for a Lien Against Real Property and for Reimbursement of
ttomeys’ Costs; Petition to Retain Reserve for Taxes and Closing Costs; and Petition for
‘inal Distribution, Petitioner alleges:
IRST AND FINAL ACCOUNT Case No. PES-06 289 213C C
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1. Period of Account and Report: The period of this account and report begins
n August 2, 2006, the date of death of the decedent, and ends on August 11, 2008.
2. Date and Place of Death: Velma V. Lehnherr died testate on August 6, 2006
it San Francisco, California, and was, at the time of her death, a resident of that County.
3. Appointment of Administrator with Will Annexed: On October 6, 2006,
iliam A, Lehnherr filed a Petition for Letters of Administration. On October 31, 2006, Wayne
ehnherr, filed objections to the Petition for Letters of Administration, and on November 30,
006, filed a competing Petition for Probate of the decedent's Will, Subsequently, on January
6, 2007, objector Willlam Lehnherr filed a Will Contest. As a result, on May 29, 2007,
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etitioner was appointed Special Administrator with powers of a general administrator, with
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imited powers under Independent Administration of Estates Act and Letters of Special
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ministration were issued to her on the same day. On August 11, 2008, the Court granted
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petition for approval of the will contest and on the same day Petitioner was appointed the
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dministrator with Will Annexed with full authority under the Independent Administration of
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States Act, and Letters of Administration were issued to her that same day. At all times
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ince, Petitioner has been and now Is the administrator of the decedent's estate.
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4, Notice of Petition to Administer Estate: Notice of the petition to administer
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he estate has been published for the period and in the manner prescribed by law, and an
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ffidavit was filed with the Clerk of the Court verifying that publication.
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5. Notice to Creditors: Petitioner has made all reasonable efforts to ascertain
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reditors of the decedent. More than four months have elapsed since the issuance of Letters
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f Administration. All known and reasonably ascertainable creditors of the estate described in
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robate Code §9050 received the notice described in Probate Code §9052 or are within the
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lass of creditors described in Probate Code §9054. The time for filing claims has expired,
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6. Compliance with Probate Code §9201 and §9202: The estate is not required
lo notice any other “public entity” described in Probate Code §9201, The decedent was
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either a recipient of Medi-Cal benefits nor the surviving spouse of a Medi-Cal beneficiary, and
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otice to the Director of Health Services under Probate Code §9202 is not required. No
IRST AND FINAL ACCOUNT CASE No. PES-06 289 213C C
eneficiary is confined in any prison or facility under the jurisdiction of the Department of
‘orrections and Rehabilitations or confined in any county or city jail, road camp, industrial
farm, or other local correctional facility, and notice to the Director of California Victim Compen-
ation and Government Claims Board under Probate Code §9202 is not required.
7. Creditors’ Claims: No creditor claims have been filed. All debts of the
lecedent and of the estate and all costs of administration, except the administrator's and her
ttomeys’ statutory fees for ordinary services, the attorneys’ costs, the cost of preparation of
he final fiduciary tax returns and any liability thereon, and any closing costs, have been paid.
8. Action Taken Under the Independent Administration of Estate Act:
‘etitioner took no actions under the Independent Administration of Estates Act.
9, Status of Administration: Petitioner has performed all duties required as
dministrator. The estate is solvent and in a condition to be closed.
10. Inventory and Appralsal: Petitioner filed a Fina! (complete) Inventory and
ppraisal Property Tax Certificate of the decedent's estate on July 31, 2008 showing the value
f the decedent's estate to be $958,826.69, This inventory and appraisal lists all the property
ff the decedent or her estate which came into Petitioner's Possession or knowledge.
11. Graduated Filing Fee: The initial petition for probate was filed in these
roceedings on October 6, 2006, at which time a filing fee in the amount of $485 was paid
ased upon the estate having a value of at least $500,000 and less then $750,000. Since the
inimum filing fee in the amount of $335 should have been paid, @ refund in the amount of
150 is owed to Petitioner as Administrator,
12. Nature of Estate Property: The decedent was an unmarried woman, and all of
e assets of the estate were her separate property.
13. Custody of Assets: Petitioner has kept all liquid assets of the estate in
etitioner’s possession either in interest-bearing accounts or other investments authorized by
law, except amounts necessary to administer the estate.
14. Personal Property Taxes: No personal property taxes are owed by the estate.
CASE No. PES-06 289 213C C
15. Income Taxes: Final federal and state personal income tax returns for the
lecedent were filed, and all tax liability if any, have been paid. Petitioner will file fiduciary
income tax returns when due. Petitioner requests authorization to set aside a reserve of
5,000 for payment of the cost of preparation of the fiduciary income tax retums, any
remaining tax liability, and any closing costs, including remaining attorneys’ costs. Any unused
portion of such reserve should be distributed to Wayne Lehnherr as set forth below.
16. Tax Clearance Certificate: The value of the decedent's estate as of the date of
the decedent's death did not exceed $1,000,000. Additionally, there are no beneficiaries who
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lare not residents of Califomia to whom is being distributed at least $250,000. Thus, no tax
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clearance certificate under Revenue and Taxation Code §19513 is required.
17. Estate Tax: The estate was not of sufficient size to warrant the filing of federal
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or state estate tax returns, and no such tax is due.
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18. Summary of Account: Petitioner is chargeable and entitled to the credits,
espectively, as set forth in this Summary of Account, the supporting schedules for which are
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ttached hereto and incorporated herein by reference.
16 CHARGES
17 Assets on Hand per Inventory and Appraisal: $958,826.59
‘eceipts During Account Period (Schedule A) $99,048.03
18 [Gains on Sales or Other Dispositions (Schedule B) —__ $90,678.76
19 Tota! Charges $1,148,553.38
20 CREDITS
21 |Cash Disbursements (Schedule C) $192,989.70
osses on Sales or Other Dispositions (Schedule D) $0.00
22 |Other Credits (Schedule D-1) $427.21
4 ssets on Hand at End of Accounting Period (Schedule E) $955,136.47
Total Credits: $1,148,553.38
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Decedent died on August 2, 2006 and Petitioner was not appointed the special
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dministrator until May 29, 2007. Therefore prior to her appointment, Wayne Lehnherr had
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intro! over decedent's accounts and made various deposits into the estate accounts and
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rote checks from the estate accounts. Schedule A of the accounting reflects three miscella-
Case No, PES-06 289 213=
eous unidentified deposits in the following amounts: $592, $184.45 and $900. These deposits
ere made by Wayne Lehnherr and Petitioner is unable to obtain additional information
egarding the deposits.
Schedule A of the accounting also reflects various deposits from Allstate/Property loss
mpensation. These were insurance payments made from a fire that occurred at the estate’s
eal property. Wayne Lehnherr worked to repair and remodel the damage to the property from
he fire and thus, Schedule C identifies various payments to Home Depot and contractors who
erformed the repair work. Schedule C also reflects payments for estate expenses prior to
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etitioner’s appointment made by Wayne Lehnherr. Again, Wayne Lehnherr made these
ayments from the estate accounts prior to Petitioner's involvement.
Schedule C also reflects a few payments made to pay some of the estate expenses,
uch as check 155 to PG&E on 7/18/07; check 152 on 6/5/07 to Sunset Scavenger; payment
n 5/30/07 to Mercury Insurance; various payments to Home Depots; payment on 6/5/07 to
lacbeath Hardwood Floors; various ATM withdrawals; payment to Michael Spalding, check
453 on 7/12/07; payment to Target in 5/29/07; and payments to Department of Parking and
taffic, check numbers 150 and 151 that were made after Petitioner's appointment. Again,
hese payments were made by Wayne Lehnherr while Petitioner was working to marshal the
state accounts. Once the accounts were marshaled, Wayne Lehnherr was unable to make
ny further deposits or payments.
Although it is likely that Wayne Lehnherr had no legal authority to make the deposits
nd ta make the payments, his actions did not harm the estate in that pursuant to the Settle-
ent Agreement after payment of $175,000 to his brother William Lehnherr and after title to
e estate's real property 2450 38" Avenue, San Francisco, California, is transferred to William
ehnherr, and he gives Wayne Lehnherr a one hundred twenty five thousand dollar promissory
ote secured as a deed of trust against the real property he is the beneficiary of the remaining
ssets in the estate.
IRST ANO FINAL ACCOUNT
CASE NO. PES-06 289 21319. Statutory Compensation: Petitioner and her attorneys, Witherspoon &
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iracusa, are each entitled to statutory fees for ordinary services to the estate in the amount of
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3 824,485.53 computed as follows:
4 FEE BASE
5 |Final Inventory and Appraisal: $958,826.59
eceipts: $99,048.03
6 Gains on Sates: $90,678.76
osses on Sales: $0.00
7 Fee Base: $1,148,553.38
8 FEE COMPUTATION
g |8% of first $100,000 $4,000.00
% of next $100,000 $3,000.00
10 |2% of the next $800,000 $16,000.00
1% of $148,553.38 $1,485.53
1 Total: $24,485.53
2 | Petitioner requests authorization that she and her attorneys, Witherspoon & Siracusa,
je awarded $24,485.53 each as administrator's and attorneys’ statutory fees for ordinary
ervices’. Since there are limited liquid assets the Petitioner further requests that
er fees as administrator be a judgement debt in favor of the Petitioner in the principal amount
f $24,485.53 with interest thereon at the rate of five percent (5%) per annum, accruing from
he date of judgement untit actually paid, secured by a lien against that certain real property
ituate in the City and County of San Francisco, State of California, commonly known as 2450
8" Avenue, San Francisco, California.
Petitioner further requests that Witherspoon & Siracusa attorneys’ fees be a judgement
lebt in favor of Witherspoon & Siracusa in the principal amount of $24,485.53, with interest
hereon at the rate of five percent (5%) per annum, accruing from the date of judgement until
ctually paid, secured by a lien against that certain real property situate in the City and County
' Pursuant to the Stipulation filed with this Court on August 6, 2008, Petitioner and her attorneys’
itherspoon & Siracusa agreed to take their statutory fees/commissions and any out of pocket costs
incurred as a fien against the real property located at 2450 38" Avenue, San Francisco, California, at 5%
interest to the extent there are not enough liquid assets available to pay the professional fees and costs.
urther, pursuant to the Stipulation, Petitioner and Witherspoon & Siracusa agreed to waive any
xtraordinary fees associated with the administration of the estate.
Case No. PES-06 289 213f San Francisco, State of California, commonly known as 2450 38” Avenue, San Francisco,
alifornia.
20. Relmbursement of Attorneys’ Costs: Petitioner's attorneys advanced $96.53
in out-of-pocket costs during the reporting period, as shown on Schedule G attached hereto.
etitioner requests authorization to reimburse Witherspoon & Siracusa $96.53 for un-reim-
ursed out-of-pocket costs.
21. Will Contest, Setttement Agreement and Beneficlarles of the Estate: The
ecedent died testate. Under the terms of the decedent's Will executed on September 1,
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005, the decedent left her residence located at 2450 38" Avenue, San Francisco, California to
layne Lehnherr; the sum of $5.00 to William Lehnherr and all other property subject to the will
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(0 Wayne Lehnherr. William Lehnherr filed a will contest stating that the will was a result of
raud and undue influence over the decedent and litigation ensued.
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William Lehnherr and Wayne Lehnherr entered into a Settlement Agreement, which
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as approved by this Court on August 11, 2008. The parties resolved their dispute as follows:
William Lehnherr would receive the sum of one-hundred seventy-five thousand dollars
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$175,000.00) from the liquid funds of the estate; and
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William Lehnherr shall also receive a promissory note from Wayne Lehnherr for one
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jundred twenty five thousand dollars ($125,000.00), which shall, upon transfer or title to 2450
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8" Avenue, San Francisco, California, be secured as a deed of trust against the real property.
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he deed of trust will accrue on a compound interest at the rate of six (6%) per annum and
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hall continue to accrue on a compound basis until date of the triggering event specified below.
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hile the deed of trust is on the property, Wayne Lehnherr will be responsible for payment of
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!l taxes, Insurance, and other costs related thereto. In the absence of a triggering event;
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ayne Lehnherr shall have na obligation to pay interest on said note on a current basis, an no
ligation to pay down the principal thereof. Upon the happening of a triggering event, which
hall be defined as (a) sale of the real property; (b) the death of Wayne Lehnherr, or ( c) the
failure of Wayne Lehnherr to use the property as his principal place of residence for a
CASE NO. PES-06 289 213C C
‘ontinuous period of more than six (6) months, then the outstanding balance of principal and
ccrued interest shall be paid in full. ?
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3 A copy of the executed settlement agreement is attached hereto as attachment 1.
4 22. — Beneficlaries: The names and addresses of the beneficiaries of the decedent's
5 [estate are:
6 |Wayne Lehnherr
fo Michael Spalding
7 |Hedani, Choy, Spalding & Salvagione
95 Market Street, Suite 1100
g |San Francisco, CA 94105
g |William Lehnherr
fo Ronald W. Leffflang
10 |Nancy E. Lofdah!
70 Market Street., Ste. 349
11 [San Francisco, CA 94102
2 23, Property Remaining for Distribution: The property of the estate remaining in
13 jPetitioner’s hands for distribution, along with its carry value, consists of the following:
14 |p) Wells Fargo checking account #xxx-0x1451 $3,525.52
15 |P) Wells Fargo Investments cash account $510.10
16 |?) 176,764.470 shares of American Century Invst Tr Prem MMKT Fd $176,764.47
7.9) All that certain real property situate in the City and County of $774,000.00
San Francisco, State of Califomia, commonly known as 2450
18 38" Avenue, San Francisco, CA 94116,
A.P.N Block 2388, Lot 022A
19
20 Total $954,800.09
aI 24. Proposed Distribution: After deducting the payments and reserve Proposed
22 |herein, Petitioner will have the following cash remaining on hand for distribution (plus accrued
23 |interest, not shown):
24 |(Cash remaining on hand $180,800.09
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26
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*The terms of the Settlement Agreement do not contemplate this Court in its Order for Final
28 Distribution to order the execution of the deed of trust to secure the promissory note. Rather, upon
ransfer or title to the real property, Wayne Lehnherr is to secure the promissory as a deed of trust
ainst the real property.
CASE No, PES-06 289 213Administrator's statutory fee* $24,485.53
Attorneys’ statutory fee $24,485.53
Attorneys’ costs $96.53
Reserve for taxes, closing costs, etc. $5,000.00
ash remaining on hand for distribution: $175,703.56
Pursuant to the terms of the Settlement Agreement, all the property remaining in
etitioner’s hands, and any other property of the decedent or her estate not now known but
ereafter discovered, should be distributed as follows:
(1) To William Lehnherr:
(a) one-hundred seventy-five thousand dollars ($175,000.00) pursuant to the
‘ettlement Agreement
(2) To Wayne Lehnherr:
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(a) All that certain real property situate in the City and County of San Francisco,
tate of California, commonly known as 2450 38" Avenue, San Francisco, CA 94116; A.P.N
lock 2388, Lot 022A; and
(b) cash in the amount of $ 703.56, together with 100% of the remaining tax
eserve and any other property of the decedent or her estate not now known but hereafter
iscovered.
25. — Bond: The requirement of a bond was waived.
26. Request for Special Notice: No one has requested special notice herein.
THEREFORE, IT IS ORDERED that:
1, The administration of this estate be closed;
2. The administrator's first and final account and report be approved, allowed, and
ettled as filed;
3. All acts and proceedings of the administrator as set forth in the first and final
ecount and report be ratified, confirmed and approved;
4, The administrator be authorized to set aside a reserve of $5,000.00 for payment
f the costs of preparation of the fiduciary tax returns, any remaining tax liability, and any
losing costs, including remaining attorneys’ costs; any unused portion of such reserve shall be
istributed to Wayne Lehnherr as set forth below;
3 The administrator's Statutory fee and attorney's fees are not deducted from the cash on hand
for distribution because they will be taken as a lien against the real property located at 2450 38" Ave.,
an Francisco, California.
IRST AND FINAL ACCOUNT
Case No. PES-06 289 2135. The administrator be awarded $24,485.53 as her statutory fee for ordinary
ervices to be as a judgement debt in favor of Barbara deVries in the principal amount of
24,485.53 with interest thereon at the rate of five percent (5%) per annum, accruing from the
jate of judgement until actually paid, secured by a tien against that certain real property situate
in the City and County of San Francisco, State of California, commonly known as 2450 38"
venue, San Francisco, California;
6. Witherspoon & Siracusa, be awarded $24,485.53 as their statutory fee for their
dinary services and such attorneys’ fees to be a judgement debt in favor of Witherspoon &
jracusa in the principal amount of $24,485.53 with interest thereon at the rate of five percent
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5%) per annum, accruing from the date of judgement until actually paid, secured by a lien
gainst that certain real property situate in the City and County of San Francisco, State of
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12 |Califomia, commonly known as 2450 38" Avenue, San Francisco, California:
13 7. The administrator be authorized to pay her attorneys, Witherspoon & Siracusa
14 [896.53 for their un-reimbursed out-of-pocket costs:
15 8. Arefund of the filing fee in the amount of $150 be issued to the Administrator of
16 he estate;
17 9. After the payment of the administrator's and the attorneys’ statutory fees for
18 [ordinary services, reimbursement of the attorneys’ out-of-pocket costs and the set-aside of the
19 |Fequested reserve for taxes and closing costs, all the property of the decedent or her estate
20 |then remaining in Petitioner's hands, and any other property of the decedent or her estate not
2 [Pow known but hereafter discovered, be distributed as proposed herein;
2 10. Upon distributing the tax reserve and filing proper receipts for all distributions
93 [authorized herein, the administrator be entitled to discharge; and
24 11. Such other and further relief be provided as the Court deems proper in the
25 |circumstances.
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IRST AND FINAL ACCOUNT CASE No. PES-06 289 213C C
| declare under penalty of perjury of the laws of California that the foregoing fs true and
rect, and that this declaration was signed at San Francisco, California, on the date stated
jelow.
arbara de Vries, Pe’
Administrator of the Estate of Velma V.
Lehnherr
I declare under penalty of perjury under the laws of the State of California that the
foregoing, insofar as it deals with the costs incurred by the Petitioner's attorneys, is true and
correct and that this Declaration was signed at San Francisco, California, on the date stated
elow.
ated: AUeuUst 21 2008 WITHERSPOON & SIRACUSA
By:
Avid Eli Alavi
Attorneys for Petitioner
CASE NO. PES-06 289 213C
ESTATE OF VELMA V. LEHNHERR, DECEDENT
Case No. PES-06-289213
Accounting Dates: August 2, 2006 to August 11, 2008
SUMMARY OF ACCOUNT
Charges
Assets on Hand at Beginning of Period per Final 1&A (Schedule 1):
(total per face page of I&A is $958,826.69, total of individual items is $958,826.59)
made up of:
Cash: $66,898.71
Non Cash (Carry Value): $891,927.88
Cash Receipts (Schedule A):
Gains on Sales or Other Dispositions (Schedule B):
edit:
Cash Disbursements (Schedule C):
Losses on Sales or Other Dispositions (Schedule D):
Other Credits (Schedule D-1):
Assets on Hand at End of Period (Schedule E):
made up of:
Cash: $4,036.69
Non Cash (Carry Value): $951,099.78
C
TOTAL CHARGES:
TOTAL CREDITS:
FAIR MARKET VALUE OF ASSETS AT BEGINNING AND END OF PERIOD
SCHEDULE F
ASSETS PURCHASED DURING ACCOUNT PERIOD - SCHEDULE G.1
OTHER CHANGES IN FORM OF ASSETS - SCHEDULE G.2
RECONCILIATION OF CASH ACCOUNTS - SCHEDULE H
LIABILITIES - SCHEDULE I
Accounting Page 1 of 48
$958,826.59
$99,048.03
$90,678.76
$1,148,553.38
$192,989.70
$0.00
$427.21
$955,136.47
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$1,148,553.38NO.
C C
ESTATE OF VELMA V, LEHNHERR, DECEDENT
Case No. PES-06-289213
Accounting Dates: August 2, 2006 to August 11, 2008
SCHEDULE 1
ASSETS ON HAND AT BEGINNING OF PERIOD (8/2/06) PER 1&A.
DESCRIPTION
CASH AT BANKS
Funds on deposit with Wells Fargo Bank
P. O. Box 6995, Portland, OR 97228-6995 In:
Advantage Checking Account #xxx-xxx4889
AT OTHER FINANCIAL INSTITUTIONS
At Wells Fargo Investments
P. O. Box 5275, Stoux Falls, SD 57117-5275 in:
Account #4xXx-xxx656
Cash & Money Funds
2,280 shares (ADRs) of America Movil SA
Accrued dividend:
1,520 shares (ADRs) of Telefonos de Mexico SA
REAL PROPERTY
All that certain real property situate in the City and County of San
Francisco, State of California, commonly known as 2450 38th Avenue,
San Francisco, CA 94116.
APN: Block 2388, Lot 022A
AMOUNT
$64,192.93
$2,705.78
$80,848.80
$416.68
$36,662.40
$774,000.00
TOTAL ASSETS ON HAND AT BEGINNING OF ACCOUNTING PERIOD (8/2/06): $958,826.59
Accounting Page 2 of 24DATE
C C
ESTATE OF VELMA V. LEHNHERR, DECEDENT
Case No. PES-06-289213
Accounting Dates: August 2, 2006 to August 11, 2008
SCHEDULE A
CASH RECEIPTS
DESCRIPTION
Property Loss Compensation Receipts
8/25/06
1/8/07
1/8/07
1/8/07
112/07
1/12/07
131/07
1731407
2/8/07
3/8/07
415107
4119/07
AN19/07
Refunds
12/4/06
5/23/07
Allstate/Property loss compensation
Allstate/Property loss compensation
Allstate/Property loss compensation
Allstate/Property loss compensation
Allstate/Property loss compensation
Allstate/Property loss compensation
Allstate/Property loss compensation
Allstate/Property loss compensation
Allstate/Property loss compensation
Allstate/Property loss compensation
Allstate/Property loss compensation
Allstate/Property loss compensation
Allstate/Property loss compensation
Prescription Solutions/Medical refund (Velma Lehnherr)
The Home Depot/Refund
Unidentified Deposits by Wayne Lehnherr
8/3/06
10/2/06
3/16/07
Bank Account Interest
8/31/06
9/29/06
10/31/06
(1/30/06
12/29/06
V3 1/07
2/28/07
3/30/07
4/30/07
5/31/07
6/29/07
TRAIOT
Miscellaneous unidentified deposit
Miscellaneous unidentified deposit
Miscellaneous unidentified deposit
Wells Fargo Bank - Advantage Checking Account #xxx-xxx4889/Interest
Wells Fargo Bank - Advantage Checking Account #xxx-xxx4889/Interest
Wells Fargo Bank - Advantage Checking Account #xxx-xxx4889/Interest
‘Wells Fargo Bank - Advantage Checking Account #xxx-xxx4889/Interest
Wells Fargo Bank - Advantage Checking Account #xxx-xxx4889/Interest
Wells Fargo Bank - Advantage Checkin: 2 Account #xxx-xxx4889/Interest
Wells Fargo Bank - Advantage Checking Account #xxx-xxx4889/Interest
Wells Fargo Bank - Advantage Checking Account #xxx-xxx4889/Interest
Wells Fargo Bank - Advantage Checkin; 2 Account #xxx-xxx4889/Interest
Wells Fargo Bank - Advantage Checking Account #xxx-xxx4889/Interest
Wells Fargo Bank - Advantage Checking Account #xxx-xxx4889/Interest
Wells Fargo Bank - Advantage Checking Account #xxx-xxx4889/Interest
Accounting Page 3 of 24
AMOUNT
$10,200.00
$4,400.00
$4,200.00
$3,800.00
$2,650.00
$4,905.00
$1,250.00
$9,360.00
$3,600.00
$32,805.04
$4,374.36
$2,740.00
$4,660.00
AMOUNT
$88,944.40
$1,534.54
8135.35
$592.00
$184.45
__$900.00_
$5.31
$4.32
$2.56
$0.12
$0.15
$0.70
$0.99
$2.83
$2.64
$1.67
$0.87
$0.47
$1,669.89
$1,676.45, C C
ESTATE OF VELMA V. LEHNHERR, DECEDENT
Case No. PES-06-289213
Accounting Dates: August 2, 2006 to August 11, 2008
7/307 Wells Fargo Bank - PMA Prime Checking Account #xxx-xxx145 I/Interest $0.02 .
8/31/07 Wells Fargo Bank - PMA Prime Checking Account #xxx-xxx145I/Interest $0.08
9728/07 Wells Fargo Bank - PMA Prime Checking Account #xxx-xxx1451/Interest $0.07
10/31/07 Wells Fargo Bank - PMA Prime Checking Account #xxx-xxx1451/Interest $2.39
11/30/07 Wells Fargo Bank - PMA Prime Checking Account #xxx-xxx145I/Interest $0.32
12/31/07 Wells Fargo Bank - PMA Prime Checking Account #xxx-xxx145l/Interest $0.33
1/31/08 Wells Fargo Bank - PMA Prime Checking Account #xxx-xxx145 I/Interest $0.29
2/29/08 Wells Fargo Bank - PMA Prime Checking Account #xxx-xxx145 I/Interest $0.16
3/31/08 Wells Fargo Bank - PMA Prime Checking Account #4xx-xxx145I/Interest $0.16
4/30/08 Wells Fargo Bank - PMA Prime Checking Account #xxx-xxx1451/Interest $4.73
5/30/08 Wells Fargo Bank - PMA Prime Checking Account #xxx-xxx145 I/Interest $0.19
6/30/08 Wells Fargo Bank - PMA Prime Checking Account #xxx-xxx 145 I/Interest $0.18
7731108 Wells Fargo Bank - PMA Prime Checking Account #xxx-xxx 145 I/Interest $0.19
$31.74
Investment Income
8/3/06 America Movil SA/Dividend (net of accrued from 1&A) $0.13
8/6/07 America Movil SA/Dividend $828.32
2/1108 Morgan Stanley Bank CD $90,000 @ 4.900% due Feb 25, 2008/Interest $1,498.19
12/24/07 Sterling Savings Bank CD $50,000 @ 4.800% due Dec 24, 2007/Interest $401.10
9/28/06 Telefonos de Mexico SA ADRs/Dividend $282.77
12/29/06 Telefonos de Mexico SA ADRs/Dividend $279.33
3/29/07 Telefonos de Mexico SA ADRs/Dividend $274.91
6/28/07 Telefonos de Mexico SA ADRs/Dividend $307.3!
9/28/07 Telefonos de Mexico SA ADRs/Dividend $303.10
3/4/08 WF Investments - American Century Invst Tr/Dividend (reinvested) $237.21
4/2108 WF Investments - American Century Invst Tr/Dividend (reinvested) $523.26
513/08 WF Investments - American Century Invst Tr/Dividend (reinvested) $443.83
6/3/08 WF Investments - American Century Invst Tr/Dividend (reinvested) $387.17
T2108 WF Investments - American Century Invst Tr/Dividend (reinvested) $335.31
. 8/31/07 WF Investments - Cash Balance/Interest $1.68
8/31/06 WF Investments - WF Advantage Funds Money Market/Dividend $10.40
9/29/06 WF Investments - WF Advantage Funds Money Markew/Dividend $10.36
10/31/06 WF Investments - WF Advantage Funds Money Market/Dividend $11.79
11/30/06 WF Investments - WF Advantage Funds Money Market/Dividend $th.43
12/29/06 WF Investments - WF Advantage Funds Money Market/Dividend $11.87
13107 WF Investments - WF Advantage Funds Money Market/Dividend $12.96
2/28/07 WF Investments - WF Advantage Funds Money MarkevDividend $11.78
3/30/07 WF Investments - WF Advantage Funds Money Market/Dividend $13.18
4/30/07 WF Investments - WF Advantage Funds Money Markel/Dividend $13.77
5/31/07 WF Investments - WF Advantage Funds Money Markey/Dividend $14.26
6/29/07 WF Investments - WF Advantage Funds Money Market/Dividend $13.95
Accounting Page 4 of 24ESTATE OF VELMA Y. LEHNHERR, DECEDENT
Case No. PES-06-289213
Accounting Dates: August 2, 2006 to August 11, 2008
T3107 WE Investments - WF Advantage Funds Money Market/Dividend $15.61
8/31/07 WF Investments - WF Advantage Funds Money Market/Dividend $15.93
9/20/07 WF Investments - WF Advantage Funds Money MarkeUDividend $11.31
9/28/07 WF Investments - WF Advantage Funds Money MarkeuDividend $4.27
9/30/07 WE Investments - WF Advantage Funds Money Market/Dividend $0.03
10/31/07 WF Investments - Cash Sweep/Interest $68.60
1130/07 - WF Investments - Cash Sweep/Interest $119.70
12/31/07 WF Investments - Cash Sweep/Interest $118.47
1/31/08 WF Investments - Cash Sweep/Interest $108.66
211/08 WF Investments - Cash Sweep/Interest $16.28
2/29/08 WF Investments - Cash Sweep/Interest $4.00
3/31/08 WF Investments - Cash Sweep/Interest $2.15
4730/08 WF Investments - Cash Sweep/Interest $0.11
5/29/08 WF Investments - Cash Sweep/Interest $0.10
6/30/08 WF Investments - Cash Sweep/Interest $0.08
73108 WF Investments - Cash Sweep/Interest $0.88
$6,725.55
—————
TOTALRECEIPTS: $99,048.03 $99,048.03
Accounting Page 5 of 24C C
ESTATE OF VELMA V. LEHNHERR, DECEDENT
Case No, PES-06-289213
Accounting Dates: August 2, 2006 to August 11, 2008
SCHEDULE B
GAINS ON SALES OR OTHER DISPOSITIONS
NO. DESCRIPTION
1. Gain on sale of 2,280 shares (ADRs) of America Movil SA
Vatuation (opening carry value):
Sales proceeds (sold 10/17/07):
Gross Gain:
2. Gain on sale of 1,520 shares (ADRs) of Telefonos de Mexico SA
Valuation (opening carry value):
Sales proceeds (sold 10/17/07):
Gross Gain:
AMOUNT CAPITAL
RECEIPTS
$80,848.80
$151,729.76 $151,729.76
$70,880.96
$36,662.40
$56,460.20 $56,460.20
$19,797.80
3. Gain on redemption of Sterling Savings Bank CD $50,000 @ 4.800% due Dec 24, 2007
Valuation (purchase price):
Redemption proceeds (redeemed 12/24/07):
Gross Gain:
$50,000.00
$50,000.00_ $50,000.00
$0.00
4. Gain on redemption of Morgan Stanley Bank CD $90,000 @ 4.900% due Feb 25, 2008
Valuation (purchase price):
Redemption proceeds (redeemed 2/25/08):
Gross Gain:
5. Gain on sale of 35,000 shares of American Century Invst Tr
Valuation (prorated carry value of shares sold):
Sales proceeds (sold 4/15/08):
Gross Gain:
TOTAL GAINS:
TOTAL CAPITAL RECEIPTS:
Accounting Page 6 of 24
$90,000.00
__-$90.000.00_ $90,000.00
$0.00
$35,000.00
$35,000.00. $35,000.00
$0.00
$90,678.76
$383,189.96ESTATE OF VELMA V. LEHNHERR, DECEDENT
Case No. PES-06-289213
Accounting Dates: August 2, 2006 to August 11, 2008
SCHEDULE C
CASH DISBURSEMENTS
DATE NO. DESCRIPTION
Transactions by Wayne Lehnherr
Costs Related to Care and Funeral of Velma Lehnherr
9/13/06 105 Grove Street Ext. Care Ctr/Skilled Nursing Care for Velma (signed by Wayne)
8/3106 1894 Ashley & McMullen/Funeral (signed by Wayne)
B/E7/06 1896 Olivet Memorial Park/Funeral (signed by Wayne)
Costs Related to House
Utilities
9/10/06 101 PG&E/Utilities (signed by Wayne)
10/30/06 Ug PG&E/Utilities (signed by Wayne)
12/6/06 120 PG&E/MUtilities (signed by Wayne)
1/20/07 129 PG&EVUtilities (signed by Wayne)
214/07 132 PG&E/Utilities (signed by Wayne)
3/28/07 139 PG&E/Utilities (signed by Wayne)
5/2107 148 PG&EUtilities (signed by Wayne)
T1807 155 PG&E/Uilities (signed by Wayne)
97/10/06 102 SFPUC/Utilities (signed by Wayne)
12/6/06 121 SFPUC/Utilities (signed by Wayne)
1720107 «128 SFPUCY/Utilities (signed by Wayne)
5/21/07 147 SFPUC/Utilities (signed by Wayne)
9/10/06 1900 Sunset Scavenger Company/Garbage collection (signed by Wayne)
12/6/06, 119 Sunset Scavenger Company/Garbage collection (signed by Wayne)
3/28/07 140 Sunset Scavenger Company/Garbage collection (signed by Wayne)
6/5/07 152 Sunset Scavenger Company/Garbage collection (signed by Wayne)
Insurance
5/1/07 chkcrdpurch Farmers Insurance
5/30/07 chkerdpurch Mercury Insurance
Property Taxes
10/30/06 1s San Francisco Tax Collector/Property tax (signed by Wayne)
Accounting Page 7 of 24
AMOUNT
$10,000.00
$1,632.36
$2,843.07
$52.77
$54.01
$26.38
$54.47
$57.54
$133.91
$17.84
$69.15
$24.29
$19.72
$24.29
$56.28
$70.99
$67.74
$67.74
$72.81
$487.96
$267.50
$303.39
AMOUNT
$14,475.43
$869.93
$755.462/20/07
4119/07
3/3/07
SHN1/06
3/29/07
4/4107
4/10/07
4112/07
4119/07
5/8/07
S/1M/07
5/18/07
5/207
5/21/07
5/22/07
5/24/07
5/25/07
5/29/07
5/31/07
6/4107
6/6/07
6114/07
6/18/07
6/25/07
6/27/07
UOT
TSIOT
716/07
TN6/07
TANTO
TN9I07
7/20/07
1/16/07
1/9/07
5/21/07
6/5/07
3/23/07
1/20/07
135
145
137
C C
ESTATE OF VELMA V. LEHNHERR, DECEDENT
Case No, PES-06-289213
Accounting Dates: August 2, 2006 to August 11, 2008
San Francisco Tax Collector/Property tax (signed by Wayne)
Costs Related to House Repairs
Alan Vinyl Siding/Vinyl and aluminum siding (signed by Wayne)
Angelita Javier/Bathroom repair tile work (signed by Wayne)
chkerdpurch The Home Depot
chkerdpurch The Home Depot
chkerdpurch The Home Depot
chkerdpurch The Home Depot
chkerdpurch The Home Depot
chkerdpurch The Home Depot
chkerdpurch The Home Depot
chkerdpurch The Home Depot
chkerdpurch The Home Depot
chkcrdpurch The Home Depot
chkerdpurch The Home Depot
chkerdpurch The Home Depot
chkerdpurch The Home Depot
chkerdpurch The Home Depot
chkerdpurch The Home Depot
chkerdpurch The Home Depot
chkerdpurch The Home Depot
chkerdpurch The Home Depot
chkerdpurch The Home Depot
chkerdpurch The Home Depot
chkerdpurch The Home Depot
chkerdpurch The Home Depot
chkerdpurch The Home Depot
chkerdpurch The Home Depot
chkerdpurch ‘The Home Depot
chkerdpurch The Home Depot
chkerdpurch The Home Depot
chkerdpurch The Home Depot
chkerdpurch The Home Depot
126 Discount Plumbing & Rooter Co/New water main copper pipes (by Wayne)
123 Economy Electric/Review entire house case (signed by Wayne}
chkcrdpurch Macbeath Hardwood Floors
chkerdpurch Macbeath Hardwood Floors
138 ‘Ontiz Heating & Air Conditioning/2450 38h Ave, heating (signed by Wayne)
127 Sunset Roofing/New roof, skylights, chimney top (signed by Wayne)
Accounting Page 8 of 24
$303.39
$7,400.00
$900.00
$194.81
$137.48
$234.87
$236.98
$121.96
$156.05
$117.69
$218.90
$385.03
$139.80
$96.34
$215.61
$97.15
$205.95
$3,018.02
$859.55
$170.20
$116.79
$125.48
$100.69
$56.83
$101.72
$58.92
$38.9]
$171.80
$177.80
$26.22
$210.18
$100.73
$1,250.00
$5,400.00
$899.25
$215.26
$5,800.00
$5,450.00
$606.78ESTATE OF VELMA Y. LEHNHERR, DECEDENT
Case No. PES-06-289213
Accounting Dates: August 2, 2006 to August 11, 2008
9/15/06 106 Cash/Cash for “home repairs" (signed by Wayne) $5,000.00
10/16/06 112 Cash/Cash for “home improvement" (signed by Wayne) $5,000.00
0/24/07 131 Cash/Cash for Sunset Roofing re: new roof (signed by Wayne) $5,000.00
4/18/07 143 Cash/Cash for vinyl aluminum siding (signed by Wayne) $5,000.00
‘ $55,206.97
Cash Withdrawals
8/7106 atm - Cash withdrawal from ATM (incl. $2.00 charge) $302.00
8/8/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00
8/14/06 atm Cash withdrawal from ATM $300.00
8/16/06 atm Cash withdrawal from ATM (incl, $2.00 charge) $302.00
8/21/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00
8/21/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $202.00
8/22/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $202.00
8/23/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $202.00
8/25/06 atm Cash withdrawal from ATM $300.00
8/28/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $202.00
8/29/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $202.00
8/30/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00
8/31/06 atm Cash withdrawal in branch $1,000.00
9/5106 atm Cash withdrawal from ATM $300.00
91506 atm Cash withdrawal from ATM (incl. $2.00 charge) . $302.00
916/06 atm Cash withdrawal from ATM $300.00
97/8/06 atm Cash withdrawal from ATM $300.00
9/11/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00
OI 1/06 atm Cash withdrawal from ATM (incl. $2.00 charge) . $302.00
OINS/06 atm Cash withdrawal from ATM $300.00
ON19/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00
9125106 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00
9/28/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $202.00
10/2/06 atm Cash withdrawal from ATM $100.00
10/6/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $202.00
10/10/06 atm Cash withdrawat from ATM (incl. $2.00 charge) $302.00
10/16/06 atm Cash withdrawal from ATM $300.00
10/16/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00
10/38/06 atm Cash withdrawal from ATM. $300.00
10/19/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00
10/21/06 13 Cash/(signed by Wayne) $5,000.00
10/23/06 atm Cash withdrawal from ATM. $300.00
10/23/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00
10/23/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $102.00
10/24/06 banktra Cash withdrawal in branch $26,000.00
10/26/06 114 CashX(signed by Wayne) $1,000.00
10/26/06 atm Cash withdrawal from ATM $300.00
10/26/06 banktra Cash withdrawal in branch . $590.00
10/27/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00
10/31/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00
Accounting Page 9 of 2411/2106
11/7106
11/17/06
11/21/06
1277/06
VL1/07
112/07
12107
1/16/07
1/18/07
1/19/07
122/07
1/24/07
1/24/07
29/07
1/30/07
1/31/07
1/31/07
2/2107
216107
2/1107
. 2/8107
212/07
2/13/07
214/07
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
atm
aum
atm
atm
atm
atm
146
C
C
ESTATE OF VELMA V. LEHNHERR, DECEDENT
Case No. PES-06-289213
Accounting Dates: August 2, 2006 to August 11, 2008
Cash withdrawal from ATM
Cash withdrawal from ATM
Cash withdrawal from ATM
Cash withdrawal from ATM (incl. $2.00 charge)
Cash withdrawal from ATM (incl. $2.00 charge)
Cash withdrawal from ATM (incl. $2.00 charge)
Cash back from 1/12/07 deposit
Cash withdrawal from ATM
Cash withdrawal from ATM
Cash withdrawal from ATM (incl. $2.00 charge)
Cash withdrawal from ATM
Cash withdrawal from ATM
Cash withdrawal from ATM (incl. $2.00 charge)
Cash withdrawal from ATM (incl. $2.00 charge)
Cash withdrawal from ATM (incl. $2.00 charge)
Cash withdrawal from ATM
Cash withdrawal from ATM
Cash withdrawal from ATM (incl. $2.00 charge)
Cash withdrawal from ATM
Cash withdrawal from ATM (incl. $2.00 charge)
Cash withdrawal from ATM (incl. $2.00 charge)
Cash withdrawal from ATM
Cash withdrawal from ATM
Cash withdrawal from ATM (incl. $2.00 charge)
Cash withdrawal from ATM (incl. $2.00 charge}
Cash withdrawal from ATM
Cash withdrawal from ATM (incl. $2.00 charge)
Cash withdrawal from ATM
Cash withdrawal from ATM
Cash withdrawal from ATM (inc!. $2.00 charge)
Cash withdrawal from ATM (incl. $2.00 charge)
Cash withdrawal from ATM
Cash withdrawal from ATM
Cash withdrawal from ATM (incl. $2.00 charge)
Cash withdrawal from ATM (incl. $2.00 charge)
Cash withdrawal from ATM
Cash withdrawal from ATM (incl. $2.00 charge)
Cash withdrawal from ATM (incl. $2.00 charge)
Cash withdrawal from ATM (incl. $2.00 charge)
Cash withdrawal from ATM (incl, $2.00 charge)
Cash withdrawal from ATM
Cash withdrawal from ATM
Cash withdrawal from ATM
Cash withdrawal from ATM.
Cash withdrawal from ATM
Cash withdrawal from ATM (incl. $2.00 charge)
Cash withdrawal from ATM
Cash/(signed by Wayne)
Accounting Page 10 of 24
$80.00
$200.00
$300.00
$302.00
$302.00
$302.00
$100.00
$300.00
$300.00
$302.00
$300.00
$300.00
$302.00
$202.00
$202.00
$300.00
$300.00
$202.00
$300.00 ©
$302.00
$202.00
$300.00
$200.00
$302.00
$202.00
$200.00
$202.00
$200.00
$200.00
$202.00
$202.00
$300.00
$300.00
$302.00
$302.00
$300.00
$302.00
$302.00
$302.00
$302.00
$300.00
$300.00
$300.00
$300.00
$200.00
$302.00
$300.00
$5,000.00ESTATE OF VELMA V, LEHNHERR, DECEDENT
Case No. PES-06-289213
Accounting Dates: August 2, 2006 to August 11, 2008
5/4107 atm Cash withdrawal from ATM $200.00
511107 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00
5/10/07 atm Cash withdrawal from ATM $300.00
5/14/07 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00
S/1S/07 . atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00
5/18/07 atm Cash withdrawal from ATM $300.00
5/25/07 atm Cash withdrawal from ATM $300.00
5/29/07 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00
6/6/07 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00
6/8/07 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00
GALO7 atm Cash withdrawal from ATM $300.00
6/12/07 atm * Cash withdrawal from ATM (incl. $2.00 charge) $302.00
6/13/07 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00
6/18/07 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00
6/22/07 atm Cash withdrawal from ATM $300.00
6/25/07 atm Cash withdrawal from ATM $300.00
6/26/07 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00
6/28/07 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00
T3107 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00
75107 atm Cash withdrawal from ATM. $300.00
TN6/07 atm Cash withdrawal from ATM (incl. $2.00 charge) $202.00
Legal
3/30/07 142 Michael Spalding (Hodani, Choy, Spalding & Salvagione LLP)/ (by Wayne) $5,000.00
TAW07T 153 Michael Spalding (Hodani, Choy, Spalding & Salvagione LLP (by Wayne) $6,000.00
Bank & Financlal Institution Fees & Charges
11/30/06 bankchg = Wells Fargo Bank/Monthly service fee $12.00
12/29/06 bankchg — Wells Fargo Bank/Monthly service fee $12.00
1/31/07 bankchg = Wells Fargo Bank/Monthly service fee $12.00
8/7/06 bankchg =~ Wells Fargo Bank/Non-Wells Fargo ATM fee $2.00
8/8/06 bankchg Wells Fargo Bank/Non-Wells Fargo ATM fee $2.00
8/16/06 bankchg Wells Fargo Bank/Non-Wells Fargo ATM fee $2.00
8/21/06 bankchg Wells Fargo Bank/Non-Wells Fargo ATM fee $2.00
8/21/06 bankchg Wells Fargo Bank/Non-Wells Fargo ATM fee $2.00
8/22/06 bankchg Wells Fargo Bank/Non-Wells Fargo ATM fee $2.00
8/23/06 bankchg Wells Fargo Bank/Non-Wells Fargo ATM fee $2.00
8/28/06 bankchg Wells Fargo Bank/Non-Wells Fargo ATM fee $2.00
8/29/06 bankchg Wells Fargo Bank/Non-Wells Fargo ATM fee $2.00
8/30/06 bankchg Wells Fargo Bank/Non-Wells Fargo ATM fee $2.00
9/5106 bankchg Wells Fargo Bank/Non-Wells Fargo ATM fee $2.00
9/11/06 bankchg —_ Wells Fargo Bank/Non-Wells Fargo ATM fee $2.00
9/11/06 bankchg = Wells Fargo Bank/Non-Wells Fargo ATM fee $2.00
9/19/06 bankchg Wells Fargo Bank/Non-Wells Fargo ATM fee $2.00
9/25/06 bankchg Wells Fargo Bank/Non-Wells Fargo ATM fee $2.00
Accounting Page 11 of 24
$66,488.00
$11,000.009128/06
10/6/06
10/10/06
10/16/06
10/19/06
10/23/06
10/23/06
10/27/06
10/31/06
11/21/06
12/7/06
111/07
1/18/07
1/24/07
1/24/07
1729/07
31/07
216/07
2/107
2113/07
2414/07
2/20/07
3/1/07
3/2107
3412407
3/13/07
3/19/07
3720/07
3/2107
3/23/07
AN24IO7
517107
5/14/07
5/5/07
5/29/07
6/6/07
6/8107
6/12/07
6/13/07
6/18/07
6/26/07
6/28/07
713107
TNG67
11/30/06
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankchg
bankehg
bankchg
bankchg
bankchg
C
C
ESTATE OF VELMA V, LEHNHERR, DECEDENT
Case No. PES-06-289213
Accounting Dates: August 2, 2006 to August 11, 2008
Wells Fargo Bank/Non-Wells Fargo ATM fee
Wells Fargo Bank/Non-Wells Fargo ATM fee
Wells Fargo Bank/Non-Wells Fargo ATM fee
Wells Fargo Bank/Non-Wells Fargo ATM fee
Wells Fargo Bank/Non-Wells Fargo ATM fee
Wells Fargo Bank/Non-Wells Fargo ATM fee
Wells Fargo Bank/Non-Wells Fargo ATM fee
Wells Fargo Bank/Non-Wells Fargo ATM fee
Wells Fargo Bank/Non-Wells Fargo ATM fee
Wells Fargo Bank/Non-Wells Fargo ATM fee
Wells Fargo Bank/Non-Wells Fargo ATM fee
Wells Fargo Bank/Non-Wells Fargo ATM fee
Wells Fargo Bank/Non-Wells Fargo ATM fee
Wells Fargo Bank/Non-Wells Fargo ATM fee
Wells Fargo Bank/Non-Wells Fargo ATM fee
Wells Fargo Bank/Non-Wells Fargo ATM fee
Wells Fargo Bank/Non-Wells Fargo ATM fee
Wells Fargo Bank/Non-Wel!s Fargo ATM fee
Wells Fargo Bank/Non-Wells Fargo ATM fee
Wells Fargo Bank/Non-Wells Fargo ATM fee
Wells Fargo Bank/Non- Wells Fargo ATM fee
Wells Fargo Bank/Non-Wells Fargo ATM fee
Wells Fargo Bank/Non-Wells Fargo ATM fee
Wells Fargo Bank/Non-Wells Fargo ATM fee
Wells Fargo Bank/Non-Wells Fargo ATM fee
Wells Fargo Bank/Non-Wells Fargo ATM fee
Wells Fargo Bank/Non-Wells Fargo ATM fee
Wells Fargo Bank/Non-Wells Fargo ATM fee
Wells Fargo Bank/Non-Wells Fargo ATM fee
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Wells Fargo Bank/Non-Wells Fargo ATM fee
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Wells Fargo Bank/Non-Wells Fargo ATM fee
Wells Fargo Bank/Non-Wells Fargo ATM fee
Wells Fargo Bank/Non-Wells Fargo ATM fee
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Accounting Page 12 of 24
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$1.00ESTATE OF VELMA V, LEHNHERR, DECEDENT
Case No. PES-06-289213
Accounting Dates: August 2, 2006 to August 11, 2008
8/9/06 bankchg Wells Fargo Bank/Statement fee $1.00
$156.00
Miscellancous Other, Including Unidentified/Uncategorized
10/23/06 eft Transfer from Wells Fargo Bank A/c #563-5834889 to #xx49576614 (to close it) $2.66
8/16/06 chkerdpurch Roberts at the Beach/Check card purchase $360.24
8/21/06 chkcrdpurch Roberts at the Beach/Check card purchase $270.18
11/2/06 chkerdpurch Safeway $75.56
8/24/06 1895 San Francisco Chronicle/Newspaper (signed by Wayne) $26.00
10/30/06 16 San Francisco Chronicle/Newspaper (signed by Wayne) $26.00
12/6/06 122 San Francisco Chronicle/Newspaper (signed by Wayne) $26.00
1/20/07 130 San Francisco Chronicle/Newspaper (signed by Wayne) $26.00
5/21/07 149 San Francisco Chronicle/Newspaper (signed by Wayne) $52.00
5/29/07 chkerdpurch Target $109.23
9/15/06 chkerdpurch Walgreens $8.25
8/31/06 chkcrdpurch Avenues Pet Hospital $135.00
9/21/06 chkerdpurch Avenues Pet Hospital $141.50
10/12/06 chkerdpurch Avenues Pet Hospital $90.00
11/9/06 chkcrdpurch Avenues Pet Hospital $110.00
9112/06 104 Coast to Coast Coins/(signed by wayne) $607.00
2/14/07 133 Coin World/(signed by Wayne) $49.95
6/5107 150 Department of Parking & Traffich(signed by Wayne) $40.00
6/5/07 151 Department of Parking & Traffic/(signed by Wayne) $40.00
10/26/06 117 Hemmings Motor News/12 monthly issues (signed by Wayne) $29.95
"8/29/06 chkerdpurch Kragen AutoWorks $151.88
5/1/07 chkerdpurch Levan Autoglass & Pts $209.00
4/4/07 chkcrdpurch Metro PCS $118.57
4/30/07 chkerdpurch Miscellaneous unidentified POS purchase $2.58
2/14/07 134 Money Values/(signed by Wayne) $21.97
11/15/06 chkerdpurch Mystic Garden/Flowers $142.68
8/24/06 1897 Paul Sims Inc./(signed by Wayne) (coin collection expenses?) $1,308.10
Accounting Page 13 of 24ESTATE OF VELMA V. LEHNHERR, DECEDENT
Case No. PES-06-289213
- Accounting Dates: August 2, 2006 to August 11, 2008
919106 1899 Paul Sims Inc.(signed by Wayne) (coin collection expenses?) $1,535.30
SHL0/06 103 Pet's Rest/Pet expenses (signed by Wayne) $211,30
$5,926.90
Transactions by Barbara De Vries
Legal
8/17/07 1001 Witherspoon & Siracusa/Reimb. for out of pocket legal costs advanced $131.00
8/6/08 1014 Isidoor Bornstein, CA Probate Referee/Probate Referee fee $913.93
$1,044.93
Surety Bond .
8/20/07 1002 Bond Services of California/Surety bond $560.00
414108 1010 —_ Bond Services of California/Surety bond $560.00
$1,120.00
Property Costs
Property Taxes
10/17/07 1007 San Francisco Tax Collector/Property tax $622.96
Property Insurance
10/5/07 1005 Life Management Associates/Reimb. for property insurance advanced $692.96
4/3/08 1009 Mid Century Insurance/Property insurance $478.38
$1,794.30
Other Taxes Paid
4N5/08 toil United States Treasury/Taxes $24,174.00
4/15/08 1012 Franchise Tax Board/Taxes $8,756.00
$32,930.00
Tax Return Preparation
ANN6/08 1013 Alex Choi, EA/Tax return preparation - 2007 $450.00
$450.00
Other
9/3/07 1003 Wells Fargo Bank/Fee for drilling safe deposit box $165.00
$165.00
TOTAL PAYMENTS
Preview
MTOM SUPERIOR COURT OF CALIFORNIA COUNTY OF SAN FRANCISCO Document Scanning Lead Sheet Aug-25-2008 2:52 pm Case Number: PES-06-289213 Filing Date: Aug-25-2008 2:51 Juke Box: 001 Image: 02230545 ACCOUNTING PETITION RE: THE ESTATE OF VELMA V LEHNHERR 001P02230545 Instructions: Please place this sheet on top of the document to be scanned.IL ’ San Francs id vid Eli Alavi (State Bar #216728) nrancisco County Siinarior Court ITHERSPOON & SIRACUSA AUG 25 2008 an Francisco, CA 94103-4879 GORD, “| ‘elephone (415) 552-1814 ae CEILI Clerk acsimile (415) 552-2158 : oioy oer ttorneys for Barbara de Vries dministrator with Will Annexed SUPERIOR COURT OF THE STATE OF CALIFORNIA CITY AND COUNTY OF SAN FRANCISCO - 06728 2008 12 13 NUMBER: PES-06-289 213 he Estate of : 4 FIRST AND FINAL ACCOUNT AND ELMA V. LEHNHERR /k/a Velma Viola Lehnherr, REPORT OF ADMINISTRATOR WITH WILL ANNEXED AND PETITION FORITS APPROVAL; PETITION FOR PAYMENT OF STATUTORY FEES FOR ORDINARY SERVICES TO ADMINISTRATOR AND HER ATTORNEYS; FOR LIEN AGAINST REAL PROPERTY AND FOR REIMBURSEMENT OF ATTORNEYS’ COSTS; PETITION TO RETAIN RESERVE FOR TAXES AND CLOSING COSTS; AND PETITION FOR FINAL DISTRIBUTION Decedent. eee Barbara de Vries, as Administrator with Will Annexed of the Will of Velma V. Lehnherr, resents her First and Final Account and Report of Administrator with Will Annexed and etition for its Approval; Petition for Payment of Statutory Fees for Ordinary Services to dministrator and Her Attorneys; for a Lien Against Real Property and for Reimbursement of ttomeys’ Costs; Petition to Retain Reserve for Taxes and Closing Costs; and Petition for ‘inal Distribution, Petitioner alleges: IRST AND FINAL ACCOUNT Case No. PES-06 289 213C C _ 1. Period of Account and Report: The period of this account and report begins n August 2, 2006, the date of death of the decedent, and ends on August 11, 2008. 2. Date and Place of Death: Velma V. Lehnherr died testate on August 6, 2006 it San Francisco, California, and was, at the time of her death, a resident of that County. 3. Appointment of Administrator with Will Annexed: On October 6, 2006, iliam A, Lehnherr filed a Petition for Letters of Administration. On October 31, 2006, Wayne ehnherr, filed objections to the Petition for Letters of Administration, and on November 30, 006, filed a competing Petition for Probate of the decedent's Will, Subsequently, on January 6, 2007, objector Willlam Lehnherr filed a Will Contest. As a result, on May 29, 2007, om IN DH B® WN “ °o etitioner was appointed Special Administrator with powers of a general administrator, with — = imited powers under Independent Administration of Estates Act and Letters of Special ~ N ministration were issued to her on the same day. On August 11, 2008, the Court granted _ w petition for approval of the will contest and on the same day Petitioner was appointed the — > dministrator with Will Annexed with full authority under the Independent Administration of = wu States Act, and Letters of Administration were issued to her that same day. At all times _ an ince, Petitioner has been and now Is the administrator of the decedent's estate. _ a 4, Notice of Petition to Administer Estate: Notice of the petition to administer — oo he estate has been published for the period and in the manner prescribed by law, and an _ o ffidavit was filed with the Clerk of the Court verifying that publication. y o 5. Notice to Creditors: Petitioner has made all reasonable efforts to ascertain x reditors of the decedent. More than four months have elapsed since the issuance of Letters N N f Administration. All known and reasonably ascertainable creditors of the estate described in N w robate Code §9050 received the notice described in Probate Code §9052 or are within the be = lass of creditors described in Probate Code §9054. The time for filing claims has expired, nN A 6. Compliance with Probate Code §9201 and §9202: The estate is not required lo notice any other “public entity” described in Probate Code §9201, The decedent was nN oN aA either a recipient of Medi-Cal benefits nor the surviving spouse of a Medi-Cal beneficiary, and Ny oo otice to the Director of Health Services under Probate Code §9202 is not required. No IRST AND FINAL ACCOUNT CASE No. PES-06 289 213C C eneficiary is confined in any prison or facility under the jurisdiction of the Department of ‘orrections and Rehabilitations or confined in any county or city jail, road camp, industrial farm, or other local correctional facility, and notice to the Director of California Victim Compen- ation and Government Claims Board under Probate Code §9202 is not required. 7. Creditors’ Claims: No creditor claims have been filed. All debts of the lecedent and of the estate and all costs of administration, except the administrator's and her ttomeys’ statutory fees for ordinary services, the attorneys’ costs, the cost of preparation of he final fiduciary tax returns and any liability thereon, and any closing costs, have been paid. 8. Action Taken Under the Independent Administration of Estate Act: ‘etitioner took no actions under the Independent Administration of Estates Act. 9, Status of Administration: Petitioner has performed all duties required as dministrator. The estate is solvent and in a condition to be closed. 10. Inventory and Appralsal: Petitioner filed a Fina! (complete) Inventory and ppraisal Property Tax Certificate of the decedent's estate on July 31, 2008 showing the value f the decedent's estate to be $958,826.69, This inventory and appraisal lists all the property ff the decedent or her estate which came into Petitioner's Possession or knowledge. 11. Graduated Filing Fee: The initial petition for probate was filed in these roceedings on October 6, 2006, at which time a filing fee in the amount of $485 was paid ased upon the estate having a value of at least $500,000 and less then $750,000. Since the inimum filing fee in the amount of $335 should have been paid, @ refund in the amount of 150 is owed to Petitioner as Administrator, 12. Nature of Estate Property: The decedent was an unmarried woman, and all of e assets of the estate were her separate property. 13. Custody of Assets: Petitioner has kept all liquid assets of the estate in etitioner’s possession either in interest-bearing accounts or other investments authorized by law, except amounts necessary to administer the estate. 14. Personal Property Taxes: No personal property taxes are owed by the estate. CASE No. PES-06 289 213C C 15. Income Taxes: Final federal and state personal income tax returns for the lecedent were filed, and all tax liability if any, have been paid. Petitioner will file fiduciary income tax returns when due. Petitioner requests authorization to set aside a reserve of 5,000 for payment of the cost of preparation of the fiduciary income tax retums, any remaining tax liability, and any closing costs, including remaining attorneys’ costs. Any unused portion of such reserve should be distributed to Wayne Lehnherr as set forth below. 16. Tax Clearance Certificate: The value of the decedent's estate as of the date of the decedent's death did not exceed $1,000,000. Additionally, there are no beneficiaries who oe nN DH hk wD lare not residents of Califomia to whom is being distributed at least $250,000. Thus, no tax 3 clearance certificate under Revenue and Taxation Code §19513 is required. 17. Estate Tax: The estate was not of sufficient size to warrant the filing of federal N or state estate tax returns, and no such tax is due. w 18. Summary of Account: Petitioner is chargeable and entitled to the credits, espectively, as set forth in this Summary of Account, the supporting schedules for which are w ttached hereto and incorporated herein by reference. 16 CHARGES 17 Assets on Hand per Inventory and Appraisal: $958,826.59 ‘eceipts During Account Period (Schedule A) $99,048.03 18 [Gains on Sales or Other Dispositions (Schedule B) —__ $90,678.76 19 Tota! Charges $1,148,553.38 20 CREDITS 21 |Cash Disbursements (Schedule C) $192,989.70 osses on Sales or Other Dispositions (Schedule D) $0.00 22 |Other Credits (Schedule D-1) $427.21 4 ssets on Hand at End of Accounting Period (Schedule E) $955,136.47 Total Credits: $1,148,553.38 Nn oN nA Decedent died on August 2, 2006 and Petitioner was not appointed the special yp a dministrator until May 29, 2007. Therefore prior to her appointment, Wayne Lehnherr had nN x intro! over decedent's accounts and made various deposits into the estate accounts and vy oO rote checks from the estate accounts. Schedule A of the accounting reflects three miscella- Case No, PES-06 289 213= eous unidentified deposits in the following amounts: $592, $184.45 and $900. These deposits ere made by Wayne Lehnherr and Petitioner is unable to obtain additional information egarding the deposits. Schedule A of the accounting also reflects various deposits from Allstate/Property loss mpensation. These were insurance payments made from a fire that occurred at the estate’s eal property. Wayne Lehnherr worked to repair and remodel the damage to the property from he fire and thus, Schedule C identifies various payments to Home Depot and contractors who erformed the repair work. Schedule C also reflects payments for estate expenses prior to wv won Aw FF WY WN etitioner’s appointment made by Wayne Lehnherr. Again, Wayne Lehnherr made these ayments from the estate accounts prior to Petitioner's involvement. Schedule C also reflects a few payments made to pay some of the estate expenses, uch as check 155 to PG&E on 7/18/07; check 152 on 6/5/07 to Sunset Scavenger; payment n 5/30/07 to Mercury Insurance; various payments to Home Depots; payment on 6/5/07 to lacbeath Hardwood Floors; various ATM withdrawals; payment to Michael Spalding, check 453 on 7/12/07; payment to Target in 5/29/07; and payments to Department of Parking and taffic, check numbers 150 and 151 that were made after Petitioner's appointment. Again, hese payments were made by Wayne Lehnherr while Petitioner was working to marshal the state accounts. Once the accounts were marshaled, Wayne Lehnherr was unable to make ny further deposits or payments. Although it is likely that Wayne Lehnherr had no legal authority to make the deposits nd ta make the payments, his actions did not harm the estate in that pursuant to the Settle- ent Agreement after payment of $175,000 to his brother William Lehnherr and after title to e estate's real property 2450 38" Avenue, San Francisco, California, is transferred to William ehnherr, and he gives Wayne Lehnherr a one hundred twenty five thousand dollar promissory ote secured as a deed of trust against the real property he is the beneficiary of the remaining ssets in the estate. IRST ANO FINAL ACCOUNT CASE NO. PES-06 289 21319. Statutory Compensation: Petitioner and her attorneys, Witherspoon & _ iracusa, are each entitled to statutory fees for ordinary services to the estate in the amount of 2 3 824,485.53 computed as follows: 4 FEE BASE 5 |Final Inventory and Appraisal: $958,826.59 eceipts: $99,048.03 6 Gains on Sates: $90,678.76 osses on Sales: $0.00 7 Fee Base: $1,148,553.38 8 FEE COMPUTATION g |8% of first $100,000 $4,000.00 % of next $100,000 $3,000.00 10 |2% of the next $800,000 $16,000.00 1% of $148,553.38 $1,485.53 1 Total: $24,485.53 2 | Petitioner requests authorization that she and her attorneys, Witherspoon & Siracusa, je awarded $24,485.53 each as administrator's and attorneys’ statutory fees for ordinary ervices’. Since there are limited liquid assets the Petitioner further requests that er fees as administrator be a judgement debt in favor of the Petitioner in the principal amount f $24,485.53 with interest thereon at the rate of five percent (5%) per annum, accruing from he date of judgement untit actually paid, secured by a lien against that certain real property ituate in the City and County of San Francisco, State of California, commonly known as 2450 8" Avenue, San Francisco, California. Petitioner further requests that Witherspoon & Siracusa attorneys’ fees be a judgement lebt in favor of Witherspoon & Siracusa in the principal amount of $24,485.53, with interest hereon at the rate of five percent (5%) per annum, accruing from the date of judgement until ctually paid, secured by a lien against that certain real property situate in the City and County ' Pursuant to the Stipulation filed with this Court on August 6, 2008, Petitioner and her attorneys’ itherspoon & Siracusa agreed to take their statutory fees/commissions and any out of pocket costs incurred as a fien against the real property located at 2450 38" Avenue, San Francisco, California, at 5% interest to the extent there are not enough liquid assets available to pay the professional fees and costs. urther, pursuant to the Stipulation, Petitioner and Witherspoon & Siracusa agreed to waive any xtraordinary fees associated with the administration of the estate. Case No. PES-06 289 213f San Francisco, State of California, commonly known as 2450 38” Avenue, San Francisco, alifornia. 20. Relmbursement of Attorneys’ Costs: Petitioner's attorneys advanced $96.53 in out-of-pocket costs during the reporting period, as shown on Schedule G attached hereto. etitioner requests authorization to reimburse Witherspoon & Siracusa $96.53 for un-reim- ursed out-of-pocket costs. 21. Will Contest, Setttement Agreement and Beneficlarles of the Estate: The ecedent died testate. Under the terms of the decedent's Will executed on September 1, yw oY A HW kB WN 005, the decedent left her residence located at 2450 38" Avenue, San Francisco, California to layne Lehnherr; the sum of $5.00 to William Lehnherr and all other property subject to the will 3 (0 Wayne Lehnherr. William Lehnherr filed a will contest stating that the will was a result of raud and undue influence over the decedent and litigation ensued. N William Lehnherr and Wayne Lehnherr entered into a Settlement Agreement, which we as approved by this Court on August 11, 2008. The parties resolved their dispute as follows: William Lehnherr would receive the sum of one-hundred seventy-five thousand dollars wn $175,000.00) from the liquid funds of the estate; and a William Lehnherr shall also receive a promissory note from Wayne Lehnherr for one ” x jundred twenty five thousand dollars ($125,000.00), which shall, upon transfer or title to 2450 — oO 8" Avenue, San Francisco, California, be secured as a deed of trust against the real property. ~ o he deed of trust will accrue on a compound interest at the rate of six (6%) per annum and y So hall continue to accrue on a compound basis until date of the triggering event specified below. N hile the deed of trust is on the property, Wayne Lehnherr will be responsible for payment of nN NS !l taxes, Insurance, and other costs related thereto. In the absence of a triggering event; nN wo ayne Lehnherr shall have na obligation to pay interest on said note on a current basis, an no ligation to pay down the principal thereof. Upon the happening of a triggering event, which hall be defined as (a) sale of the real property; (b) the death of Wayne Lehnherr, or ( c) the failure of Wayne Lehnherr to use the property as his principal place of residence for a CASE NO. PES-06 289 213C C ‘ontinuous period of more than six (6) months, then the outstanding balance of principal and ccrued interest shall be paid in full. ? 2 3 A copy of the executed settlement agreement is attached hereto as attachment 1. 4 22. — Beneficlaries: The names and addresses of the beneficiaries of the decedent's 5 [estate are: 6 |Wayne Lehnherr fo Michael Spalding 7 |Hedani, Choy, Spalding & Salvagione 95 Market Street, Suite 1100 g |San Francisco, CA 94105 g |William Lehnherr fo Ronald W. Leffflang 10 |Nancy E. Lofdah! 70 Market Street., Ste. 349 11 [San Francisco, CA 94102 2 23, Property Remaining for Distribution: The property of the estate remaining in 13 jPetitioner’s hands for distribution, along with its carry value, consists of the following: 14 |p) Wells Fargo checking account #xxx-0x1451 $3,525.52 15 |P) Wells Fargo Investments cash account $510.10 16 |?) 176,764.470 shares of American Century Invst Tr Prem MMKT Fd $176,764.47 7.9) All that certain real property situate in the City and County of $774,000.00 San Francisco, State of Califomia, commonly known as 2450 18 38" Avenue, San Francisco, CA 94116, A.P.N Block 2388, Lot 022A 19 20 Total $954,800.09 aI 24. Proposed Distribution: After deducting the payments and reserve Proposed 22 |herein, Petitioner will have the following cash remaining on hand for distribution (plus accrued 23 |interest, not shown): 24 |(Cash remaining on hand $180,800.09 25 26 27 *The terms of the Settlement Agreement do not contemplate this Court in its Order for Final 28 Distribution to order the execution of the deed of trust to secure the promissory note. Rather, upon ransfer or title to the real property, Wayne Lehnherr is to secure the promissory as a deed of trust ainst the real property. CASE No, PES-06 289 213Administrator's statutory fee* $24,485.53 Attorneys’ statutory fee $24,485.53 Attorneys’ costs $96.53 Reserve for taxes, closing costs, etc. $5,000.00 ash remaining on hand for distribution: $175,703.56 Pursuant to the terms of the Settlement Agreement, all the property remaining in etitioner’s hands, and any other property of the decedent or her estate not now known but ereafter discovered, should be distributed as follows: (1) To William Lehnherr: (a) one-hundred seventy-five thousand dollars ($175,000.00) pursuant to the ‘ettlement Agreement (2) To Wayne Lehnherr: oO NY DA HW Bw WH (a) All that certain real property situate in the City and County of San Francisco, tate of California, commonly known as 2450 38" Avenue, San Francisco, CA 94116; A.P.N lock 2388, Lot 022A; and (b) cash in the amount of $ 703.56, together with 100% of the remaining tax eserve and any other property of the decedent or her estate not now known but hereafter iscovered. 25. — Bond: The requirement of a bond was waived. 26. Request for Special Notice: No one has requested special notice herein. THEREFORE, IT IS ORDERED that: 1, The administration of this estate be closed; 2. The administrator's first and final account and report be approved, allowed, and ettled as filed; 3. All acts and proceedings of the administrator as set forth in the first and final ecount and report be ratified, confirmed and approved; 4, The administrator be authorized to set aside a reserve of $5,000.00 for payment f the costs of preparation of the fiduciary tax returns, any remaining tax liability, and any losing costs, including remaining attorneys’ costs; any unused portion of such reserve shall be istributed to Wayne Lehnherr as set forth below; 3 The administrator's Statutory fee and attorney's fees are not deducted from the cash on hand for distribution because they will be taken as a lien against the real property located at 2450 38" Ave., an Francisco, California. IRST AND FINAL ACCOUNT Case No. PES-06 289 2135. The administrator be awarded $24,485.53 as her statutory fee for ordinary ervices to be as a judgement debt in favor of Barbara deVries in the principal amount of 24,485.53 with interest thereon at the rate of five percent (5%) per annum, accruing from the jate of judgement until actually paid, secured by a tien against that certain real property situate in the City and County of San Francisco, State of California, commonly known as 2450 38" venue, San Francisco, California; 6. Witherspoon & Siracusa, be awarded $24,485.53 as their statutory fee for their dinary services and such attorneys’ fees to be a judgement debt in favor of Witherspoon & jracusa in the principal amount of $24,485.53 with interest thereon at the rate of five percent o CV ON AH hw WD 5%) per annum, accruing from the date of judgement until actually paid, secured by a lien gainst that certain real property situate in the City and County of San Francisco, State of 11 12 |Califomia, commonly known as 2450 38" Avenue, San Francisco, California: 13 7. The administrator be authorized to pay her attorneys, Witherspoon & Siracusa 14 [896.53 for their un-reimbursed out-of-pocket costs: 15 8. Arefund of the filing fee in the amount of $150 be issued to the Administrator of 16 he estate; 17 9. After the payment of the administrator's and the attorneys’ statutory fees for 18 [ordinary services, reimbursement of the attorneys’ out-of-pocket costs and the set-aside of the 19 |Fequested reserve for taxes and closing costs, all the property of the decedent or her estate 20 |then remaining in Petitioner's hands, and any other property of the decedent or her estate not 2 [Pow known but hereafter discovered, be distributed as proposed herein; 2 10. Upon distributing the tax reserve and filing proper receipts for all distributions 93 [authorized herein, the administrator be entitled to discharge; and 24 11. Such other and further relief be provided as the Court deems proper in the 25 |circumstances. 26 27 28 IRST AND FINAL ACCOUNT CASE No. PES-06 289 213C C | declare under penalty of perjury of the laws of California that the foregoing fs true and rect, and that this declaration was signed at San Francisco, California, on the date stated jelow. arbara de Vries, Pe’ Administrator of the Estate of Velma V. Lehnherr I declare under penalty of perjury under the laws of the State of California that the foregoing, insofar as it deals with the costs incurred by the Petitioner's attorneys, is true and correct and that this Declaration was signed at San Francisco, California, on the date stated elow. ated: AUeuUst 21 2008 WITHERSPOON & SIRACUSA By: Avid Eli Alavi Attorneys for Petitioner CASE NO. PES-06 289 213C ESTATE OF VELMA V. LEHNHERR, DECEDENT Case No. PES-06-289213 Accounting Dates: August 2, 2006 to August 11, 2008 SUMMARY OF ACCOUNT Charges Assets on Hand at Beginning of Period per Final 1&A (Schedule 1): (total per face page of I&A is $958,826.69, total of individual items is $958,826.59) made up of: Cash: $66,898.71 Non Cash (Carry Value): $891,927.88 Cash Receipts (Schedule A): Gains on Sales or Other Dispositions (Schedule B): edit: Cash Disbursements (Schedule C): Losses on Sales or Other Dispositions (Schedule D): Other Credits (Schedule D-1): Assets on Hand at End of Period (Schedule E): made up of: Cash: $4,036.69 Non Cash (Carry Value): $951,099.78 C TOTAL CHARGES: TOTAL CREDITS: FAIR MARKET VALUE OF ASSETS AT BEGINNING AND END OF PERIOD SCHEDULE F ASSETS PURCHASED DURING ACCOUNT PERIOD - SCHEDULE G.1 OTHER CHANGES IN FORM OF ASSETS - SCHEDULE G.2 RECONCILIATION OF CASH ACCOUNTS - SCHEDULE H LIABILITIES - SCHEDULE I Accounting Page 1 of 48 $958,826.59 $99,048.03 $90,678.76 $1,148,553.38 $192,989.70 $0.00 $427.21 $955,136.47 ———————————— $1,148,553.38NO. C C ESTATE OF VELMA V, LEHNHERR, DECEDENT Case No. PES-06-289213 Accounting Dates: August 2, 2006 to August 11, 2008 SCHEDULE 1 ASSETS ON HAND AT BEGINNING OF PERIOD (8/2/06) PER 1&A. DESCRIPTION CASH AT BANKS Funds on deposit with Wells Fargo Bank P. O. Box 6995, Portland, OR 97228-6995 In: Advantage Checking Account #xxx-xxx4889 AT OTHER FINANCIAL INSTITUTIONS At Wells Fargo Investments P. O. Box 5275, Stoux Falls, SD 57117-5275 in: Account #4xXx-xxx656 Cash & Money Funds 2,280 shares (ADRs) of America Movil SA Accrued dividend: 1,520 shares (ADRs) of Telefonos de Mexico SA REAL PROPERTY All that certain real property situate in the City and County of San Francisco, State of California, commonly known as 2450 38th Avenue, San Francisco, CA 94116. APN: Block 2388, Lot 022A AMOUNT $64,192.93 $2,705.78 $80,848.80 $416.68 $36,662.40 $774,000.00 TOTAL ASSETS ON HAND AT BEGINNING OF ACCOUNTING PERIOD (8/2/06): $958,826.59 Accounting Page 2 of 24DATE C C ESTATE OF VELMA V. LEHNHERR, DECEDENT Case No. PES-06-289213 Accounting Dates: August 2, 2006 to August 11, 2008 SCHEDULE A CASH RECEIPTS DESCRIPTION Property Loss Compensation Receipts 8/25/06 1/8/07 1/8/07 1/8/07 112/07 1/12/07 131/07 1731407 2/8/07 3/8/07 415107 4119/07 AN19/07 Refunds 12/4/06 5/23/07 Allstate/Property loss compensation Allstate/Property loss compensation Allstate/Property loss compensation Allstate/Property loss compensation Allstate/Property loss compensation Allstate/Property loss compensation Allstate/Property loss compensation Allstate/Property loss compensation Allstate/Property loss compensation Allstate/Property loss compensation Allstate/Property loss compensation Allstate/Property loss compensation Allstate/Property loss compensation Prescription Solutions/Medical refund (Velma Lehnherr) The Home Depot/Refund Unidentified Deposits by Wayne Lehnherr 8/3/06 10/2/06 3/16/07 Bank Account Interest 8/31/06 9/29/06 10/31/06 (1/30/06 12/29/06 V3 1/07 2/28/07 3/30/07 4/30/07 5/31/07 6/29/07 TRAIOT Miscellaneous unidentified deposit Miscellaneous unidentified deposit Miscellaneous unidentified deposit Wells Fargo Bank - Advantage Checking Account #xxx-xxx4889/Interest Wells Fargo Bank - Advantage Checking Account #xxx-xxx4889/Interest Wells Fargo Bank - Advantage Checking Account #xxx-xxx4889/Interest ‘Wells Fargo Bank - Advantage Checking Account #xxx-xxx4889/Interest Wells Fargo Bank - Advantage Checking Account #xxx-xxx4889/Interest Wells Fargo Bank - Advantage Checkin: 2 Account #xxx-xxx4889/Interest Wells Fargo Bank - Advantage Checking Account #xxx-xxx4889/Interest Wells Fargo Bank - Advantage Checking Account #xxx-xxx4889/Interest Wells Fargo Bank - Advantage Checkin; 2 Account #xxx-xxx4889/Interest Wells Fargo Bank - Advantage Checking Account #xxx-xxx4889/Interest Wells Fargo Bank - Advantage Checking Account #xxx-xxx4889/Interest Wells Fargo Bank - Advantage Checking Account #xxx-xxx4889/Interest Accounting Page 3 of 24 AMOUNT $10,200.00 $4,400.00 $4,200.00 $3,800.00 $2,650.00 $4,905.00 $1,250.00 $9,360.00 $3,600.00 $32,805.04 $4,374.36 $2,740.00 $4,660.00 AMOUNT $88,944.40 $1,534.54 8135.35 $592.00 $184.45 __$900.00_ $5.31 $4.32 $2.56 $0.12 $0.15 $0.70 $0.99 $2.83 $2.64 $1.67 $0.87 $0.47 $1,669.89 $1,676.45, C C ESTATE OF VELMA V. LEHNHERR, DECEDENT Case No. PES-06-289213 Accounting Dates: August 2, 2006 to August 11, 2008 7/307 Wells Fargo Bank - PMA Prime Checking Account #xxx-xxx145 I/Interest $0.02 . 8/31/07 Wells Fargo Bank - PMA Prime Checking Account #xxx-xxx145I/Interest $0.08 9728/07 Wells Fargo Bank - PMA Prime Checking Account #xxx-xxx1451/Interest $0.07 10/31/07 Wells Fargo Bank - PMA Prime Checking Account #xxx-xxx1451/Interest $2.39 11/30/07 Wells Fargo Bank - PMA Prime Checking Account #xxx-xxx145I/Interest $0.32 12/31/07 Wells Fargo Bank - PMA Prime Checking Account #xxx-xxx145l/Interest $0.33 1/31/08 Wells Fargo Bank - PMA Prime Checking Account #xxx-xxx145 I/Interest $0.29 2/29/08 Wells Fargo Bank - PMA Prime Checking Account #xxx-xxx145 I/Interest $0.16 3/31/08 Wells Fargo Bank - PMA Prime Checking Account #4xx-xxx145I/Interest $0.16 4/30/08 Wells Fargo Bank - PMA Prime Checking Account #xxx-xxx1451/Interest $4.73 5/30/08 Wells Fargo Bank - PMA Prime Checking Account #xxx-xxx145 I/Interest $0.19 6/30/08 Wells Fargo Bank - PMA Prime Checking Account #xxx-xxx 145 I/Interest $0.18 7731108 Wells Fargo Bank - PMA Prime Checking Account #xxx-xxx 145 I/Interest $0.19 $31.74 Investment Income 8/3/06 America Movil SA/Dividend (net of accrued from 1&A) $0.13 8/6/07 America Movil SA/Dividend $828.32 2/1108 Morgan Stanley Bank CD $90,000 @ 4.900% due Feb 25, 2008/Interest $1,498.19 12/24/07 Sterling Savings Bank CD $50,000 @ 4.800% due Dec 24, 2007/Interest $401.10 9/28/06 Telefonos de Mexico SA ADRs/Dividend $282.77 12/29/06 Telefonos de Mexico SA ADRs/Dividend $279.33 3/29/07 Telefonos de Mexico SA ADRs/Dividend $274.91 6/28/07 Telefonos de Mexico SA ADRs/Dividend $307.3! 9/28/07 Telefonos de Mexico SA ADRs/Dividend $303.10 3/4/08 WF Investments - American Century Invst Tr/Dividend (reinvested) $237.21 4/2108 WF Investments - American Century Invst Tr/Dividend (reinvested) $523.26 513/08 WF Investments - American Century Invst Tr/Dividend (reinvested) $443.83 6/3/08 WF Investments - American Century Invst Tr/Dividend (reinvested) $387.17 T2108 WF Investments - American Century Invst Tr/Dividend (reinvested) $335.31 . 8/31/07 WF Investments - Cash Balance/Interest $1.68 8/31/06 WF Investments - WF Advantage Funds Money Market/Dividend $10.40 9/29/06 WF Investments - WF Advantage Funds Money Markew/Dividend $10.36 10/31/06 WF Investments - WF Advantage Funds Money Market/Dividend $11.79 11/30/06 WF Investments - WF Advantage Funds Money Market/Dividend $th.43 12/29/06 WF Investments - WF Advantage Funds Money Market/Dividend $11.87 13107 WF Investments - WF Advantage Funds Money Market/Dividend $12.96 2/28/07 WF Investments - WF Advantage Funds Money MarkevDividend $11.78 3/30/07 WF Investments - WF Advantage Funds Money Market/Dividend $13.18 4/30/07 WF Investments - WF Advantage Funds Money Markel/Dividend $13.77 5/31/07 WF Investments - WF Advantage Funds Money Markey/Dividend $14.26 6/29/07 WF Investments - WF Advantage Funds Money Market/Dividend $13.95 Accounting Page 4 of 24ESTATE OF VELMA Y. LEHNHERR, DECEDENT Case No. PES-06-289213 Accounting Dates: August 2, 2006 to August 11, 2008 T3107 WE Investments - WF Advantage Funds Money Market/Dividend $15.61 8/31/07 WF Investments - WF Advantage Funds Money Market/Dividend $15.93 9/20/07 WF Investments - WF Advantage Funds Money MarkeUDividend $11.31 9/28/07 WF Investments - WF Advantage Funds Money MarkeuDividend $4.27 9/30/07 WE Investments - WF Advantage Funds Money Market/Dividend $0.03 10/31/07 WF Investments - Cash Sweep/Interest $68.60 1130/07 - WF Investments - Cash Sweep/Interest $119.70 12/31/07 WF Investments - Cash Sweep/Interest $118.47 1/31/08 WF Investments - Cash Sweep/Interest $108.66 211/08 WF Investments - Cash Sweep/Interest $16.28 2/29/08 WF Investments - Cash Sweep/Interest $4.00 3/31/08 WF Investments - Cash Sweep/Interest $2.15 4730/08 WF Investments - Cash Sweep/Interest $0.11 5/29/08 WF Investments - Cash Sweep/Interest $0.10 6/30/08 WF Investments - Cash Sweep/Interest $0.08 73108 WF Investments - Cash Sweep/Interest $0.88 $6,725.55 ————— TOTALRECEIPTS: $99,048.03 $99,048.03 Accounting Page 5 of 24C C ESTATE OF VELMA V. LEHNHERR, DECEDENT Case No, PES-06-289213 Accounting Dates: August 2, 2006 to August 11, 2008 SCHEDULE B GAINS ON SALES OR OTHER DISPOSITIONS NO. DESCRIPTION 1. Gain on sale of 2,280 shares (ADRs) of America Movil SA Vatuation (opening carry value): Sales proceeds (sold 10/17/07): Gross Gain: 2. Gain on sale of 1,520 shares (ADRs) of Telefonos de Mexico SA Valuation (opening carry value): Sales proceeds (sold 10/17/07): Gross Gain: AMOUNT CAPITAL RECEIPTS $80,848.80 $151,729.76 $151,729.76 $70,880.96 $36,662.40 $56,460.20 $56,460.20 $19,797.80 3. Gain on redemption of Sterling Savings Bank CD $50,000 @ 4.800% due Dec 24, 2007 Valuation (purchase price): Redemption proceeds (redeemed 12/24/07): Gross Gain: $50,000.00 $50,000.00_ $50,000.00 $0.00 4. Gain on redemption of Morgan Stanley Bank CD $90,000 @ 4.900% due Feb 25, 2008 Valuation (purchase price): Redemption proceeds (redeemed 2/25/08): Gross Gain: 5. Gain on sale of 35,000 shares of American Century Invst Tr Valuation (prorated carry value of shares sold): Sales proceeds (sold 4/15/08): Gross Gain: TOTAL GAINS: TOTAL CAPITAL RECEIPTS: Accounting Page 6 of 24 $90,000.00 __-$90.000.00_ $90,000.00 $0.00 $35,000.00 $35,000.00. $35,000.00 $0.00 $90,678.76 $383,189.96ESTATE OF VELMA V. LEHNHERR, DECEDENT Case No. PES-06-289213 Accounting Dates: August 2, 2006 to August 11, 2008 SCHEDULE C CASH DISBURSEMENTS DATE NO. DESCRIPTION Transactions by Wayne Lehnherr Costs Related to Care and Funeral of Velma Lehnherr 9/13/06 105 Grove Street Ext. Care Ctr/Skilled Nursing Care for Velma (signed by Wayne) 8/3106 1894 Ashley & McMullen/Funeral (signed by Wayne) B/E7/06 1896 Olivet Memorial Park/Funeral (signed by Wayne) Costs Related to House Utilities 9/10/06 101 PG&E/Utilities (signed by Wayne) 10/30/06 Ug PG&E/Utilities (signed by Wayne) 12/6/06 120 PG&E/MUtilities (signed by Wayne) 1/20/07 129 PG&EVUtilities (signed by Wayne) 214/07 132 PG&E/Utilities (signed by Wayne) 3/28/07 139 PG&E/Utilities (signed by Wayne) 5/2107 148 PG&EUtilities (signed by Wayne) T1807 155 PG&E/Uilities (signed by Wayne) 97/10/06 102 SFPUC/Utilities (signed by Wayne) 12/6/06 121 SFPUC/Utilities (signed by Wayne) 1720107 «128 SFPUCY/Utilities (signed by Wayne) 5/21/07 147 SFPUC/Utilities (signed by Wayne) 9/10/06 1900 Sunset Scavenger Company/Garbage collection (signed by Wayne) 12/6/06, 119 Sunset Scavenger Company/Garbage collection (signed by Wayne) 3/28/07 140 Sunset Scavenger Company/Garbage collection (signed by Wayne) 6/5/07 152 Sunset Scavenger Company/Garbage collection (signed by Wayne) Insurance 5/1/07 chkcrdpurch Farmers Insurance 5/30/07 chkerdpurch Mercury Insurance Property Taxes 10/30/06 1s San Francisco Tax Collector/Property tax (signed by Wayne) Accounting Page 7 of 24 AMOUNT $10,000.00 $1,632.36 $2,843.07 $52.77 $54.01 $26.38 $54.47 $57.54 $133.91 $17.84 $69.15 $24.29 $19.72 $24.29 $56.28 $70.99 $67.74 $67.74 $72.81 $487.96 $267.50 $303.39 AMOUNT $14,475.43 $869.93 $755.462/20/07 4119/07 3/3/07 SHN1/06 3/29/07 4/4107 4/10/07 4112/07 4119/07 5/8/07 S/1M/07 5/18/07 5/207 5/21/07 5/22/07 5/24/07 5/25/07 5/29/07 5/31/07 6/4107 6/6/07 6114/07 6/18/07 6/25/07 6/27/07 UOT TSIOT 716/07 TN6/07 TANTO TN9I07 7/20/07 1/16/07 1/9/07 5/21/07 6/5/07 3/23/07 1/20/07 135 145 137 C C ESTATE OF VELMA V. LEHNHERR, DECEDENT Case No, PES-06-289213 Accounting Dates: August 2, 2006 to August 11, 2008 San Francisco Tax Collector/Property tax (signed by Wayne) Costs Related to House Repairs Alan Vinyl Siding/Vinyl and aluminum siding (signed by Wayne) Angelita Javier/Bathroom repair tile work (signed by Wayne) chkerdpurch The Home Depot chkerdpurch The Home Depot chkerdpurch The Home Depot chkerdpurch The Home Depot chkerdpurch The Home Depot chkerdpurch The Home Depot chkerdpurch The Home Depot chkerdpurch The Home Depot chkerdpurch The Home Depot chkcrdpurch The Home Depot chkerdpurch The Home Depot chkerdpurch The Home Depot chkerdpurch The Home Depot chkerdpurch The Home Depot chkerdpurch The Home Depot chkerdpurch The Home Depot chkerdpurch The Home Depot chkerdpurch The Home Depot chkerdpurch The Home Depot chkerdpurch The Home Depot chkerdpurch The Home Depot chkerdpurch The Home Depot chkerdpurch The Home Depot chkerdpurch The Home Depot chkerdpurch ‘The Home Depot chkerdpurch The Home Depot chkerdpurch The Home Depot chkerdpurch The Home Depot chkerdpurch The Home Depot 126 Discount Plumbing & Rooter Co/New water main copper pipes (by Wayne) 123 Economy Electric/Review entire house case (signed by Wayne} chkcrdpurch Macbeath Hardwood Floors chkerdpurch Macbeath Hardwood Floors 138 ‘Ontiz Heating & Air Conditioning/2450 38h Ave, heating (signed by Wayne) 127 Sunset Roofing/New roof, skylights, chimney top (signed by Wayne) Accounting Page 8 of 24 $303.39 $7,400.00 $900.00 $194.81 $137.48 $234.87 $236.98 $121.96 $156.05 $117.69 $218.90 $385.03 $139.80 $96.34 $215.61 $97.15 $205.95 $3,018.02 $859.55 $170.20 $116.79 $125.48 $100.69 $56.83 $101.72 $58.92 $38.9] $171.80 $177.80 $26.22 $210.18 $100.73 $1,250.00 $5,400.00 $899.25 $215.26 $5,800.00 $5,450.00 $606.78ESTATE OF VELMA Y. LEHNHERR, DECEDENT Case No. PES-06-289213 Accounting Dates: August 2, 2006 to August 11, 2008 9/15/06 106 Cash/Cash for “home repairs" (signed by Wayne) $5,000.00 10/16/06 112 Cash/Cash for “home improvement" (signed by Wayne) $5,000.00 0/24/07 131 Cash/Cash for Sunset Roofing re: new roof (signed by Wayne) $5,000.00 4/18/07 143 Cash/Cash for vinyl aluminum siding (signed by Wayne) $5,000.00 ‘ $55,206.97 Cash Withdrawals 8/7106 atm - Cash withdrawal from ATM (incl. $2.00 charge) $302.00 8/8/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00 8/14/06 atm Cash withdrawal from ATM $300.00 8/16/06 atm Cash withdrawal from ATM (incl, $2.00 charge) $302.00 8/21/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00 8/21/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $202.00 8/22/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $202.00 8/23/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $202.00 8/25/06 atm Cash withdrawal from ATM $300.00 8/28/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $202.00 8/29/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $202.00 8/30/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00 8/31/06 atm Cash withdrawal in branch $1,000.00 9/5106 atm Cash withdrawal from ATM $300.00 91506 atm Cash withdrawal from ATM (incl. $2.00 charge) . $302.00 916/06 atm Cash withdrawal from ATM $300.00 97/8/06 atm Cash withdrawal from ATM $300.00 9/11/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00 OI 1/06 atm Cash withdrawal from ATM (incl. $2.00 charge) . $302.00 OINS/06 atm Cash withdrawal from ATM $300.00 ON19/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00 9125106 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00 9/28/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $202.00 10/2/06 atm Cash withdrawal from ATM $100.00 10/6/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $202.00 10/10/06 atm Cash withdrawat from ATM (incl. $2.00 charge) $302.00 10/16/06 atm Cash withdrawal from ATM $300.00 10/16/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00 10/38/06 atm Cash withdrawal from ATM. $300.00 10/19/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00 10/21/06 13 Cash/(signed by Wayne) $5,000.00 10/23/06 atm Cash withdrawal from ATM. $300.00 10/23/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00 10/23/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $102.00 10/24/06 banktra Cash withdrawal in branch $26,000.00 10/26/06 114 CashX(signed by Wayne) $1,000.00 10/26/06 atm Cash withdrawal from ATM $300.00 10/26/06 banktra Cash withdrawal in branch . $590.00 10/27/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00 10/31/06 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00 Accounting Page 9 of 2411/2106 11/7106 11/17/06 11/21/06 1277/06 VL1/07 112/07 12107 1/16/07 1/18/07 1/19/07 122/07 1/24/07 1/24/07 29/07 1/30/07 1/31/07 1/31/07 2/2107 216107 2/1107 . 2/8107 212/07 2/13/07 214/07 atm atm atm atm atm atm atm atm atm atm atm atm atm atm atm atm atm atm atm atm atm atm atm atm atm atm atm atm atm atm atm atm atm atm atm atm atm atm atm atm atm atm aum atm atm atm atm 146 C C ESTATE OF VELMA V. LEHNHERR, DECEDENT Case No. PES-06-289213 Accounting Dates: August 2, 2006 to August 11, 2008 Cash withdrawal from ATM Cash withdrawal from ATM Cash withdrawal from ATM Cash withdrawal from ATM (incl. $2.00 charge) Cash withdrawal from ATM (incl. $2.00 charge) Cash withdrawal from ATM (incl. $2.00 charge) Cash back from 1/12/07 deposit Cash withdrawal from ATM Cash withdrawal from ATM Cash withdrawal from ATM (incl. $2.00 charge) Cash withdrawal from ATM Cash withdrawal from ATM Cash withdrawal from ATM (incl. $2.00 charge) Cash withdrawal from ATM (incl. $2.00 charge) Cash withdrawal from ATM (incl. $2.00 charge) Cash withdrawal from ATM Cash withdrawal from ATM Cash withdrawal from ATM (incl. $2.00 charge) Cash withdrawal from ATM Cash withdrawal from ATM (incl. $2.00 charge) Cash withdrawal from ATM (incl. $2.00 charge) Cash withdrawal from ATM Cash withdrawal from ATM Cash withdrawal from ATM (incl. $2.00 charge) Cash withdrawal from ATM (incl. $2.00 charge} Cash withdrawal from ATM Cash withdrawal from ATM (incl. $2.00 charge) Cash withdrawal from ATM Cash withdrawal from ATM Cash withdrawal from ATM (inc!. $2.00 charge) Cash withdrawal from ATM (incl. $2.00 charge) Cash withdrawal from ATM Cash withdrawal from ATM Cash withdrawal from ATM (incl. $2.00 charge) Cash withdrawal from ATM (incl. $2.00 charge) Cash withdrawal from ATM Cash withdrawal from ATM (incl. $2.00 charge) Cash withdrawal from ATM (incl. $2.00 charge) Cash withdrawal from ATM (incl. $2.00 charge) Cash withdrawal from ATM (incl, $2.00 charge) Cash withdrawal from ATM Cash withdrawal from ATM Cash withdrawal from ATM Cash withdrawal from ATM. Cash withdrawal from ATM Cash withdrawal from ATM (incl. $2.00 charge) Cash withdrawal from ATM Cash/(signed by Wayne) Accounting Page 10 of 24 $80.00 $200.00 $300.00 $302.00 $302.00 $302.00 $100.00 $300.00 $300.00 $302.00 $300.00 $300.00 $302.00 $202.00 $202.00 $300.00 $300.00 $202.00 $300.00 © $302.00 $202.00 $300.00 $200.00 $302.00 $202.00 $200.00 $202.00 $200.00 $200.00 $202.00 $202.00 $300.00 $300.00 $302.00 $302.00 $300.00 $302.00 $302.00 $302.00 $302.00 $300.00 $300.00 $300.00 $300.00 $200.00 $302.00 $300.00 $5,000.00ESTATE OF VELMA V, LEHNHERR, DECEDENT Case No. PES-06-289213 Accounting Dates: August 2, 2006 to August 11, 2008 5/4107 atm Cash withdrawal from ATM $200.00 511107 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00 5/10/07 atm Cash withdrawal from ATM $300.00 5/14/07 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00 S/1S/07 . atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00 5/18/07 atm Cash withdrawal from ATM $300.00 5/25/07 atm Cash withdrawal from ATM $300.00 5/29/07 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00 6/6/07 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00 6/8/07 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00 GALO7 atm Cash withdrawal from ATM $300.00 6/12/07 atm * Cash withdrawal from ATM (incl. $2.00 charge) $302.00 6/13/07 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00 6/18/07 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00 6/22/07 atm Cash withdrawal from ATM $300.00 6/25/07 atm Cash withdrawal from ATM $300.00 6/26/07 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00 6/28/07 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00 T3107 atm Cash withdrawal from ATM (incl. $2.00 charge) $302.00 75107 atm Cash withdrawal from ATM. $300.00 TN6/07 atm Cash withdrawal from ATM (incl. $2.00 charge) $202.00 Legal 3/30/07 142 Michael Spalding (Hodani, Choy, Spalding & Salvagione LLP)/ (by Wayne) $5,000.00 TAW07T 153 Michael Spalding (Hodani, Choy, Spalding & Salvagione LLP (by Wayne) $6,000.00 Bank & Financlal Institution Fees & Charges 11/30/06 bankchg = Wells Fargo Bank/Monthly service fee $12.00 12/29/06 bankchg — Wells Fargo Bank/Monthly service fee $12.00 1/31/07 bankchg = Wells Fargo Bank/Monthly service fee $12.00 8/7/06 bankchg =~ Wells Fargo Bank/Non-Wells Fargo ATM fee $2.00 8/8/06 bankchg Wells Fargo Bank/Non-Wells Fargo ATM fee $2.00 8/16/06 bankchg Wells Fargo Bank/Non-Wells Fargo ATM fee $2.00 8/21/06 bankchg Wells Fargo Bank/Non-Wells Fargo ATM fee $2.00 8/21/06 bankchg Wells Fargo Bank/Non-Wells Fargo ATM fee $2.00 8/22/06 bankchg Wells Fargo Bank/Non-Wells Fargo ATM fee $2.00 8/23/06 bankchg Wells Fargo Bank/Non-Wells Fargo ATM fee $2.00 8/28/06 bankchg Wells Fargo Bank/Non-Wells Fargo ATM fee $2.00 8/29/06 bankchg Wells Fargo Bank/Non-Wells Fargo ATM fee $2.00 8/30/06 bankchg Wells Fargo Bank/Non-Wells Fargo ATM fee $2.00 9/5106 bankchg Wells Fargo Bank/Non-Wells Fargo ATM fee $2.00 9/11/06 bankchg —_ Wells Fargo Bank/Non-Wells Fargo ATM fee $2.00 9/11/06 bankchg = Wells Fargo Bank/Non-Wells Fargo ATM fee $2.00 9/19/06 bankchg Wells Fargo Bank/Non-Wells Fargo ATM fee $2.00 9/25/06 bankchg Wells Fargo Bank/Non-Wells Fargo ATM fee $2.00 Accounting Page 11 of 24 $66,488.00 $11,000.009128/06 10/6/06 10/10/06 10/16/06 10/19/06 10/23/06 10/23/06 10/27/06 10/31/06 11/21/06 12/7/06 111/07 1/18/07 1/24/07 1/24/07 1729/07 31/07 216/07 2/107 2113/07 2414/07 2/20/07 3/1/07 3/2107 3412407 3/13/07 3/19/07 3720/07 3/2107 3/23/07 AN24IO7 517107 5/14/07 5/5/07 5/29/07 6/6/07 6/8107 6/12/07 6/13/07 6/18/07 6/26/07 6/28/07 713107 TNG67 11/30/06 bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankchg bankehg bankchg bankchg bankchg C C ESTATE OF VELMA V, LEHNHERR, DECEDENT Case No. PES-06-289213 Accounting Dates: August 2, 2006 to August 11, 2008 Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wel!s Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non- Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee ‘Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee. Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Non-Wells Fargo ATM fee Wells Fargo Bank/Point-of-Sale purchase fee Accounting Page 12 of 24 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $1.00ESTATE OF VELMA V, LEHNHERR, DECEDENT Case No. PES-06-289213 Accounting Dates: August 2, 2006 to August 11, 2008 8/9/06 bankchg Wells Fargo Bank/Statement fee $1.00 $156.00 Miscellancous Other, Including Unidentified/Uncategorized 10/23/06 eft Transfer from Wells Fargo Bank A/c #563-5834889 to #xx49576614 (to close it) $2.66 8/16/06 chkerdpurch Roberts at the Beach/Check card purchase $360.24 8/21/06 chkcrdpurch Roberts at the Beach/Check card purchase $270.18 11/2/06 chkerdpurch Safeway $75.56 8/24/06 1895 San Francisco Chronicle/Newspaper (signed by Wayne) $26.00 10/30/06 16 San Francisco Chronicle/Newspaper (signed by Wayne) $26.00 12/6/06 122 San Francisco Chronicle/Newspaper (signed by Wayne) $26.00 1/20/07 130 San Francisco Chronicle/Newspaper (signed by Wayne) $26.00 5/21/07 149 San Francisco Chronicle/Newspaper (signed by Wayne) $52.00 5/29/07 chkerdpurch Target $109.23 9/15/06 chkerdpurch Walgreens $8.25 8/31/06 chkcrdpurch Avenues Pet Hospital $135.00 9/21/06 chkerdpurch Avenues Pet Hospital $141.50 10/12/06 chkerdpurch Avenues Pet Hospital $90.00 11/9/06 chkcrdpurch Avenues Pet Hospital $110.00 9112/06 104 Coast to Coast Coins/(signed by wayne) $607.00 2/14/07 133 Coin World/(signed by Wayne) $49.95 6/5107 150 Department of Parking & Traffich(signed by Wayne) $40.00 6/5/07 151 Department of Parking & Traffic/(signed by Wayne) $40.00 10/26/06 117 Hemmings Motor News/12 monthly issues (signed by Wayne) $29.95 "8/29/06 chkerdpurch Kragen AutoWorks $151.88 5/1/07 chkerdpurch Levan Autoglass & Pts $209.00 4/4/07 chkcrdpurch Metro PCS $118.57 4/30/07 chkerdpurch Miscellaneous unidentified POS purchase $2.58 2/14/07 134 Money Values/(signed by Wayne) $21.97 11/15/06 chkerdpurch Mystic Garden/Flowers $142.68 8/24/06 1897 Paul Sims Inc./(signed by Wayne) (coin collection expenses?) $1,308.10 Accounting Page 13 of 24ESTATE OF VELMA V. LEHNHERR, DECEDENT Case No. PES-06-289213 - Accounting Dates: August 2, 2006 to August 11, 2008 919106 1899 Paul Sims Inc.(signed by Wayne) (coin collection expenses?) $1,535.30 SHL0/06 103 Pet's Rest/Pet expenses (signed by Wayne) $211,30 $5,926.90 Transactions by Barbara De Vries Legal 8/17/07 1001 Witherspoon & Siracusa/Reimb. for out of pocket legal costs advanced $131.00 8/6/08 1014 Isidoor Bornstein, CA Probate Referee/Probate Referee fee $913.93 $1,044.93 Surety Bond . 8/20/07 1002 Bond Services of California/Surety bond $560.00 414108 1010 —_ Bond Services of California/Surety bond $560.00 $1,120.00 Property Costs Property Taxes 10/17/07 1007 San Francisco Tax Collector/Property tax $622.96 Property Insurance 10/5/07 1005 Life Management Associates/Reimb. for property insurance advanced $692.96 4/3/08 1009 Mid Century Insurance/Property insurance $478.38 $1,794.30 Other Taxes Paid 4N5/08 toil United States Treasury/Taxes $24,174.00 4/15/08 1012 Franchise Tax Board/Taxes $8,756.00 $32,930.00 Tax Return Preparation ANN6/08 1013 Alex Choi, EA/Tax return preparation - 2007 $450.00 $450.00 Other 9/3/07 1003 Wells Fargo Bank/Fee for drilling safe deposit box $165.00 $165.00 TOTAL PAYMENTS