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Matter of Emelia Hirsch Trust

Docket No. 20190162
Oral Argument: Monday, October 14, 2019 1:30 PM

Docket Info

Title
In the Matter of the Emelia Hirsch, June 9, 1994, Irrevocable Trust
----------
Timothy Betz, Respondent
v.
Emelia A. Hirsch, aka Emelia Hirsch, aka
Emilia Hirsch, Carolyn Twite and Duane Hirsch, Petitioners and Appellees
and
Marlene Betz, Interested Party and Appellant
Case Type
CIVIL APPEAL : PROBATE - WILLS - TRUSTS
Appeal From
Case No. 03-C-02228
South Central Judicial District, Burleigh County
Gail Hagerty

Parties' Statement of Issues

  • Appellant

    1. Could the District Court’s nunc pro tunc July 16, 2008 order changing the Irrevocable Trust into a Revocable Trust retroactively change Emelia Hirsch’s Federal gift tax liability?
    2. Did the District Court have the power to change retroactively the status of a federal revenue measure with a resulting loss of revenue to the government, by issuing a nunc pro tunc order that Emelia Hirsch no longer had to file gift tax returns, 1994 through 1999? (6 Gift tax returns).
    3. Did the District Court have the power to change retroactively the status of a federal revenue measure with a resulting loss of revenue to the government, by issuing a nunc pro tunc order that the trustee no longer had to file the 2007 irrevocable trust tax return?
    4. The beneficiaries maintain that they retained their rights to the gifts / transfers, as the IRS acquired rights as a result of the transfers to the Irrevocable Trust prior to its reformation. The beneficiaries also maintain that they retained those rights to the gifts / transfers after the reformation. (Based on the gift tax returns filed).
    5. Does the Supreme Court of North Dakota have a duty and responsibility to reconsider the original appeal, Matter of the Emelia Hirsch, June 9, 1994, Irrevocable Trust, 2009 ND 135, for its part in not addressing the "serious tax consequences" which included the gift tax consequences of the transfers to the Irrevocable Trust?
    6. Did the Trustees fail to follow the clear instructions of the First Declaration of Amendments, Amendment to Emelia Hirsch Trust, dated June 9, 1994 - Article Two - Plan of Distribution, by not terminating the trust, refusing to issue the final accounting of the trust and not dispersing the net proceeds of the trust as Emelia Hirsch intended?

  • Appellee 1

    Petitioners and Appellees, Carolyn Twite and Duane Hirsch, reject the Statement of Issues presented in the brief of Interested Party and Appellant, Marlene Betz (“Marlene”), and contend the legal issues presented for review are as follows:
    1. Whether the district court abused its discretion in entering the May 10, 2019 Order.
    2. Whether Marlene’s appeal is barred as a matter of law.


Summary

Marlene Betz appeals from a district court order denying her motions to vacate a previous order and terminate the Trust.

On May 2, 2019, Betz filed a motion to vacate and a motion to terminate the Trust. The district court denied Betz’s motions on May 10, 2019.

On appeal, Betz argues the district court abused its discretion.


Briefs

Filing Date Description
06/14/2019 APPELLANT BRIEF View
07/17/2019 APPELLEE BRIEF View
07/22/2019 REPLY BRIEF View

Counsel

Party Type Name
APPELLEE PRIVATE PRACTICE Sheldon A Smith - 04062
APPELLANT PRO SE Marlene M. Betz

(Note: Attachments may not be available for recently filed cases and/or confidential documents.)

Seq. # Filing Date Description Attachment
1 05/20/2019 NOTICE OF APPEAL : 05/20/2019
2 05/21/2019 Rec'd $125.00 filing fee (receipt #27079)
3 05/21/2019 NOT. OF FILING NOT. OF APPEAL AND PROOF OF SERV.
4 05/21/2019 Notice Served on Marlene M. Betz, Sheldon A. Smith, Timothy Betz and Allen Betz
5 05/21/2019 ANNOUNCED DISQUALIFICATION : Jensen, Jon J.
6 06/14/2019 APPELLANT BRIEF View
7 06/14/2019 APPELLANT APPENDIX
8 06/18/2019 ELEC. RECORD ON APPEAL DATED JUNE 17, 2019 (ENTRY NOS. 1 - 697) (Not Rec. 314, 315, 259, 586)
9 06/25/2019 Rec'd $44.00 for ATA (88 additional pages over 100) (receipt #27127)
10 06/25/2019 Rec'd 6 copies of ATB and ATA back from Central Duplicating
11 07/16/2019 MOT. EXT/TIME APPELLEE BRIEF BY Carolyn Twite and Duane Hirsch
12 07/16/2019 ACTION BY CHIEF DEPUTY CLERK - Granted : 07/18/2019
13 07/17/2019 Response Filed to MOT. EXT/TIME APPELLEE BRIEF
14 07/17/2019 APPELLEE BRIEF View
15 07/17/2019 Oral Argument Request by Appellee
16 07/22/2019 Rec'd Non-Substantive corrections for AEB
17 07/22/2019 REPLY BRIEF View
18 07/26/2019 Rec'd 6 copies of AEB back from Central Duplicating
19 07/26/2019 Rec'd 6 copies of RYB back from Central Duplicating
20 09/11/2019 NOTICE OF ORAL ARGUMENT SENT
21 09/20/2019 SITTING WITH THE COURT : Schmalenberger, Allan L.