0. INTRODUCTION. 6

1. PARTIES. 6

1.1      Petitioner Patrick Christopher Lear 6

1.2      Respondent Harold P. Dayton. 6

1.3      Respondent James L. Murphy. 7

1.4      Respondent Richard B. Rowley. 7

1.5      Respondent Tommy L. Tucker 8

1.6      Respondent DUNHAM TRUST COMPANY. 8

1.7      Respondent COOKE, ROBERTS & REESE, LTD. 9

1.8      Respondent David J. Reese. 10

1.9      Respondent GRANT THORNTON, LLP. 10

2. JURISDICTION. 11

3. RIGHTS, DUTIES & OBLIGATIONS OF THE PARTIES. 11

3.1      Petitioner 11

3.2      Trustees. 12

3.2.1 — Generally. 12

3.2.2 — Appointment of Trustees. 14

3.2.3 — Determination of Trustees’ Fees. 16

3.3      Trustees’ attorneys. 17

3.4      Accountants. 18

4. INTRODUCTION. 18

4.1      Overview. 18

4.2      Sequence of Events. 24

5. GRANT THORNTON, LLP. 38

5.1      de facto TRUSTEE. 38

6. ACCOUNTINGS. 44

6.1      Statutorily & Judicially Imposed Accounting Requirements. 44

6.2      Accounts fail to meet the Statutory and Judicially Imposed Standards. 46

6.3      prima facie evidence of non-compliance with Accounting Standards. 51

6.4      General Principles of Fiduciary Accounting. 55

6.5      Violations of General Principles of Fiduciary Accounting. 56

6.5.1 — Generally. 56

6.5.2 — Segregation of Duties. 57

6.5.3 — Timeliness. 58

6.5.4 — Documentation. 66

6.6      Fiduciary Accounting Standards. 66

6.7      Accountings do not comply with Fiduciary Accounting Standards. 67

6.7.1 — Principle I 67

6.7.2 — Principle II 68

6.7.3 — Principle III 69

6.7.4 — Principle IV. 71

6.7.5 — Principle V. 71

6.7.6 — Principle VI 72

6.8      Standards for performing compilation engagements. 73

6.9      Non-Compliance with standards for performing compilation engagements. 74

6.10    Specific Instances of unaccounted for Property. 76

6.10.1 — The unaccounted for $3,251,662. 76

6.10.2 — The unaccounted for $110,000,000 – and counting. 78

6.10.3 — Write-Offs exceed value of asset 81

6.10.3.1      — First Inaccurate Write-Off 81

6.10.3.2      —Second Inaccurate Write-Off 82

6.10.4 — Two Rubens Paintings Missing from Accountings. 83

6.10.5 — Riverhouse Property Missing from Accountings. 84

6.10.6 — Silver Lake Water Company sale – Trustees’ undisclosed Conflict of Interest 87

6.10.7 — Two Sets of Books. 95

6.10.7.1      —Year 2000. 95

6.10.7.2      —Year 2001. 96

6.10.7.3      —Year 2002. 97

6.10.7.4      —Year 2003. 98

6.10.7.5      —Year 2004. 99

6.10.7.6      —Conclusion. 99

6.10.8 —Assets unaccounted for during certain years. 99

6.10.8.1      Year 2002. 99

6.10.8.2      Year 2003. 101

6.11    Trustees Prohibited from Invading Trust Corpus. 102

6.12    Trustees Invaded Trust Corpus. 106

6.12.1 Overview. 106

6.12.2 Specifically: Invasion, Transfer & Conversion. 123

6.12.3 Conclusion. 129

7. VIOLATION OF RIGHTS AND BREACHES OF DUTIES & OBLIGATIONS. 130

7.1      Trustees. 130

7.1.1 —Trustees MURPHY, Dayton, Rowley and GT. 130

7.1.2 —Successor Trustees TUCKER & Dunham Trust Company. 132

7.1.3 —Trustees’ Continual Disregard of any Limitations. 133

7.2      Trustees’ Attorneys. 137

7.2.1 —Unethical & Sanctionable Malpractice. 137

7.2.2 —Breach of Contract 147

7.2.3 —Generally. 156

7.3      LFT Management & Counsel hostile, malicious, retaliatory and vindictive. 160

8. RESERVATION OF RIGHTS. 166

9. PRAYER. 167

10. TABLE OF EXHIBITS. 170