Estate of Susan I Quijada

Case Number

24PR00140

Case Type

Hearing Date / Time

Tue, 06/24/2025 - 09:00

Nature of Proceedings

Final Distribution

Tentative Ruling

Probate Notes:

Appearances required.

The following defects persist, and must be corrected:

Code Compliant Accounting or Waivers. 

The accounting submitted does not comply with Probate Code section 1060, et seq. Each person entitled to distribution from the estate may waive a final account by 1) filing a written waiver of account (Prob. Code, § 10954, subd. (a)(1)); OR by filing 2) proof of adequate provision for satisfaction in full of the person’s interest (Id., subd. (a)(2)).

The final account must be amended, if not waived. (Prob. Code, § 10951.)  The final account must contain all items listed in Probate Code section 1061:

• The property on hand at the beginning of the period covered by the account, which shall be the value of the property initially received by the fiduciary if this is the first account, and shall be the property on hand at the end of the prior account if this is a subsequent account.
• The value of any assets received during the period of the accounting which are not assets on hand as of the commencement of the administration of an estate.
• The amount of any receipts of income or principal, excluding items listed under paragraphs (1) and (2) or receipts from a trade or business.
• Net income from a trade or business.
• Gains on sales.
• The amount of disbursements, excluding disbursements for a trade or business or distributions.
• Loss on sales.
• Net loss from trade or business.
• Distributions to beneficiaries, the ward or conservatee.
• Property on hand at the end of the accounting period, stated at its carry value.

Supplement re: ambiguity in allegations.  The allegations in the petition create ambiguity or fail to allege sufficient facts to satisfy pleading requirements in the Probate Code for final distribution.  The following defects must be corrected via amendment of the petition:

• Paragraph 14 is not completely alleged. 
• Paragraph 21 and 22 create an ambiguity of whether a tax return was filed.

It is recommended that the matter be continued to a date to be set by the Court at the hearing, unless the party appears and requests a different date, or submits a request for a different continuance date prior to the hearing. (Local Rule 1721(c)(2)(A-B).)  If the matter is continued, documents must be submitted at least 10 days prior to the new hearing date to be considered.

 

Due to staffing limitations, processing times may be delayed. To assist in processing, attorneys and parties should include the next court date in the “Filing Description” field provided by the electronic service provider. That field is also used for further descriptions of the document being e-filed, so be sure to put the calendar date FIRST in the field – BEFORE any further description of the document being e-filed (e.g.: 06/28/16 For XYZ).

Appearances:

The court is open to the public for court business. The court is also conducting hearings via Zoom videoconference.

Meeting ID: 160 543 3416

Passcode: 5053334