P.D. & Anor v D.D. [2020] IEHC 88 (25 February 2020)

P.D. & Anor v D.D. [2020] IEHC 88 (25 February 2020)

Neither of the proposed formulae for distribution is appropriate; proper draft estate, cash, and distribution accounts must be prepared for both estates; son 3 is not entitled to costs incurred in connection with son 1's s.117 application; interest and penalties on revenue liabilities are expenses of the estate; son 3 is accountable for value of stock and machinery removed; admitted liabilities must be paid; no party is entitled to costs from the estate or from each other for these proceedings.

Citation
[2020] IEHC 88
Parties
Plaintiff: P. D.; Plaintiff: H. R.; Defendant: D. D.
Jurisdiction
Ireland
Judgment Date
25 February 2020
Procedural Posture
Administration Action / Final Judgment
Outcome
Directions in administration action
Legal Topics
Distribution of Estate, Legal Right Share, Executor Liability, Costs in Estate Litigation, Accountability of Administrator
Probate Succession Estate Administration Distribution of Estate Legal Right Share Executor Liability Costs in Estate Litigation Accountability of Administrator

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Parties

P. D.

Plaintiff

H. R.

Plaintiff

D. D.

Defendant

Procedural Posture

Administration Action / Final Judgment

Legal Issues

  1. 1 Determination of beneficiaries' shares in estates of J. D. and H. D.
  2. 2 Liability for legal costs incurred by beneficiaries in s.117 proceedings
  3. 3 Responsibility for interest and penalties on revenue liabilities

Ratio Decidendi

Neither of the proposed formulae for distribution is appropriate; proper draft estate, cash, and distribution accounts must be prepared for both estates; son 3 is not entitled to costs incurred in connection with son 1's s.117 application; interest and penalties on revenue liabilities are expenses of the estate; son 3 is accountable for value of stock and machinery removed; admitted liabilities must be paid; no party is entitled to costs from the estate or from each other for these proceedings.

Court Disposition

Directions in administration action

Orders

  • Order directing son 2 to exhibit true, full and perfect inventory and account of estates of J. D. and H. D.
  • Order that son 3 is not entitled to be paid any costs incurred by him in connection with s.117 application of son 1 against estate of J. D.