There is no Perfect Crime...only the Perfect Victim...the Elderly...with no law enforcement to be found...

Evidence of Tax Fraud and Evasion, in order to cover up, The Embezzlement of the Alfred and Maurine P. Hamilton Estate/Trust

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Civil Lawsuit page

Shortcut case and exhibits for lawyers:

Note: Legal Presumption applies in case of Fiduciaries, CPAs, Professional Duty, etc

Proof of Breach of Fidiciary Duty elements: (for Danny Davila, CPA)

      Proof of Duty: 

1)    Exhibit F (Police Report Exhibits) – single page of 8/6/2004 DPOA with Danny Davila signature to be successor agent (1 page) (received 1-12-2009 from Mutual of Omaha)

      (mcm edit note: Exhibit 2S? (Lawsuit Exhibits) : Danny Davila successor agent page only)

2)   Exhibit 3 - Danny Davila emailed bill to Alan Hamilton for 2004 thru 2006 tax work ($2072.29 "Balance Due"). Bill was Danny's reply to Alan's notice to him of Court appointing him Executor and Alan's request for Estate taxes to be mailed to him.

3)   Letters Testamentary for Alan Hamilton, Oct 28, 2008, Successor Executor for Maurine P Hamilton Estate/Trust

Proof of Breach:

4)    4-14-2009-Danny Davila billing records for $35 tax extensions (Exhibit 3? - long version), on 4/29/2005, 8/30/2005 and 4/30/2006. (3 pages) (Exhibit 3S - short version)

5)   Excerpts from 2003 taxes by Danny Davila, CPA, which shows "filing as surviving spouse" in 1040, and "Alfred and Maurine P Hamilton Revocable Living Trust" on the 1099s. When the first spouse dies, a revocable trust becomes irrevocable, and a IRS 1041 Trust form must be filled out the following year, with K-1s mailed to the Trust beneficiaries. A basic A-B-C Trust configuration for reducing taxes by not taxing the money twice as it passes thru the spouses to the children. The money is not taxable on the second spouse because it is in an irrevocable trust now, and therefore not theirs, just like Maurine did with making the Life Insurance irrevocable on May 29, 2003 (makes them tax-free). These were Maurine Hamilton's intentions and we are supposed to believe that she instead chose to withdraw all the annuities at once, with a $36,000 tax hit for doing so. And then in 2008, when he finally did the 2004 taxes, he filed a 1040 instead of the required 1041 and K-1s to beneficiaries, to hide the embezzlement of the Trust under his watch it appears. Shows concealment/fraud.

6)   Ticker tape accounting from Danny Davila which he gave Alan Hamilton in first September 10, 2008 meeting of what was missing from the Estate/Trust. This is the only accounting we have ever received from Danny Davila, except for the fraudulent taxes (2004-filed by Danny Davila and Sylvia Hamilton in Sept/Oct 2008, and subsequent proposed filings of 2004A, 2005 and 2006 rejected by Alan Hamilton in March/April 2009 ).

Proof of financial loss/injury:

7)    1/12/2009 packet from Mutual of Omaha outlining why they released annuities and their value in October 2004 ($439,000). The annuities were supposed to mature in 2017 with a value of about $1.6 million. (13 pages) (see 1/12/2009 packet from Mutual of Omaha (Exhibit 2) )

8)     June 2004 Letter from Mutual of Omaha about $315,000 paid to Maurine Hamilton for Alfred Hamilton Death Benefits, referred to by Brad Seals in his email, and with Alan’s name spelled “Allan” in Danny Davila’s handwriting. (4 pages) Also shows Danny Davila is the one who wrote up the DPOA for Maurine Hamilton, with same mispelling of Alan's name as "Allan". Also, shows Danny Davila's knowledge of Alan as a beneficiary ("Allan and Sylvia" in his handwriting).

9)    2003 tax 1099s show interest paid on approximately $200,000, in various bank accounts ($500,000 in 2002 before investment in Alfred's Mutual of Omaha annuities, which were meant to be re-invested in the Trust after his death, maturing in 2017 for the Alan and Sylvia's retirements, at ages 70 and 69. See 2003 Taxes 1040 excerpt referenced above - total 1099 interest paid on Bank accounts: 1040 shows: In 2002, $5556 interest earned ($555,600 in bank accounts if 1% interest paid by banks), in 2003, $2034 interest earned ($203,400 in bank accounts if 1% interest paid by banks). Mutual of Omaha Annuities were paying 6%, with a guaranteed 4%. (BofA account received over $900 in interest alone - 1099 with Trust on it - Exhibit 5)

10)  Estate insolvent by the time the embezzlement was discovered in Sept 2008. Sylvia Hamilton’s Oct 2009 written confession to stealing the annuities, money laundering thru Western Union, and her listing of emptied bank accounts. (see (10-27-2009-Sylvia Hamilton's written confession (Exhibit 7) )

Proof of ordinary care/due diligence:

11) Standard of ordinary care/due diligence by Talon Development by demanding a Letter of release from Sylvia Hamilton before giving Alan Hamilton any money ($20,000) on a contract which contained both of their names. (see 9-3-2010-Sylvia Hamilton's Talon Letter of Release (Exhibit 4) )

12) BullionVault request for copy of Trust before account could be validated and any withdrawals made, when check sent had name of Trust on it.


13) Hamilton Timeline Spreadsheet (Exhibit 8)


Works in progress:

Lawsuit attempts by mcm

Lawsuit summary:

Entire Estate/Trust embezzled by Fiduciary and backup DPOA contract CPA did nothing but file tax extensions, and Mutual of Omaha did no due diligence or ordinary care in handing out the equivalent of 5 houses in Austin, Texas. Breach of Fiduciary Duty here is simple and clearly in the four year statute of limitations from even the intial time of discovery, and with fraud, statute of limitations is suspended as well.

1) simplified (easy) lawsuit - (see "Shortcut case" below) (Sylvia Hamilton, Agent/Trustee/Fiduciary and Danny Davila, CPA and successor Agent/Trustee/Fiduciary via DPOA)

2) more complicated lawsuit (Sylvia Hamilton, Brad Seals, Danny Davila, Mutual of Omaha, possibly Gina Andro, Sylvia's "psychic helper")

3) "Original Petition" - lawsuit filed on Sept 7, 2012 by Jason Coomer, Esq.

4a) Amended Petition to join/add Danny Davila to lawsuit - first attempt (1/10/2013) by mcm - mcm additions in PURPLE

4b) Amended Petition to join/add Danny Davila to lawsuit - 2nd attempt (1/11/2013) by mcm - mcm additions in PURPLE and GREEN additions - outlining Breach of Fiduciary Duty elements in green.

Evidence List

5) Lawsuit webpage with Exhibits before spreadsheet attempts (contains exhibit draft before doing sort by defendant in Lawsuit draft10)

6) List of Exhibits and witnesses spreadsheet (sortable by date or defendant) (work in progress - links broken)

mcm edit notes 8-13-2012:

7) Lawsuit exhibits from draft10 before microsoft excel and googleDocs spreadsheet attempts

8) Evolution of Maurine Hamilton's signature


9/3/2012 new approach...away from "complicated lawsuit" to simplified lawsuit + modular lawsuit mergee

Modular lawsuit add-ons approach (duplicate evidence structure of this page for each person/cause /element):

Mutual of Omaha - this page plus addition of Mutual of Omaha Communications page plus no Letter of Release of Responsibility to Alan. Duty of Care.

1/12/2009 Letter presented DPOA and money to Sylvia story, after being informed of fraud/embezzlement, changed story in 7-20-2009 letter to we gave money straight to Maurine. Concealment. Duty to Investigate. Bad Faith. Wrongful Death.

2004 letters of suspicion plus no Letter of Release of Repsonsibility to Alan: negligence, Breach of Fid Duty.

Brad Seals - email to Danny and Jefferson Insurance date-timestamps on same day in taxes. Should have determined Testate or Intestate, and then he would have asked for Will and seen Trust. Standard Duty of Care for a Probate Attorney with many years experience. Request records and sue at later discovery date?

Gina Andro - confession of Sylvia only and Alan's suspicions of new cars with no job. Wait for discovery to sue later? Only someone else's accusation at this point.

Wayne Gronquist - 6-30-2009 email asking for stuff Wayne had promised us, then refusal. Also letter recommending Alan sign fraudulent tax returns "to be amended later". Allegedly dead in Costa Rica and can't defend himself.

Question as to percentage of responsiblility:

1) If Danny Davila had not written letter and DPOA, we would not have the framework of the lawsuit. Everything would probably be ok still.

2) Mutual of Omaha - they did not do Due Diligence to stop crime

3) Brad Seals - should have determined Testate or Intestate and asked for Will-Trust. Could have prevented this as well.

4) Wayne Gronquist - should have done Probate-Guardian earlier, and also tried to cover up with Danny Davila for some reason.

5) Gina Andro - appears to have recieved the stolen laundered money from Sylvia in Las Vegas-according to Sylvia's confession