FINAL DISTRIBUTION HEARING
July 6, 2026 Dept. 9 Probate Tentative Rulings
7. 25PR0147 ESTATE OF JAMES MILTON ROUZER FINAL DISTRIBUTION HEARING
Letters of Administration with Will Annexed were issued on August 25, 2025, granting Petitioner full authority under the Independent Administration of Estates Act.
A Final Inventory and Appraisal was filed on February 24, 2026. At the time the inventory and appraisal was filed, the change of ownership statement with the county recorder or assessor in each county where the decedent owned real property at the time of death, as provided in section 480 of the California Revenue and Taxation Code, was filed.
Waivers of Account were executed by some of the beneficiaries entitled to distributions under the estate. No Waivers of Notice were executed. Probate Code § 10954 requires a written waiver of account from each person entitled to distribution from the estate in order to waive the requirement of a final account. There is no waiver of account on file with the court for Christian Wonder. The waiver of account filed by Rene Wonder is invalid. The purported waiver for Ms. Wonder indicates the signor as Susan Sullivan (10:19) and misidentifies the estate as the “estate of RENE WONDER” (10:16).
Proof of Service of Notice of the hearing on the Petition was filed on June 4, 2026. The Department of Health Care Services has filed a request for special notice in this proceeding.
The proposed distribution of the estate includes the real property located at 8581 Grizzly Flat Road, Somerset, CA 95684, be distributed to Susan Sullivan. The stocks/securities will be sold, and the proceeds will be applied to estate debts. Any personal property of value will be liquidated, and the proceeds will be applied to estate debts. Any remaining bank funds will be applied to estate debts. Personal property of no value will be distributed to Christian and Rene Wonder.
Per Local Rule 10.07.12 Petitions for final distribution must include a report of the following: 3. That no federal or California estate taxes are payable or that they have been paid; 4. That income taxes and all other taxes (e.g. supplemental real property taxes or personal property taxes, if any) have been paid or otherwise provided for. If estate taxes are payable or paid: 1) the petition shall set forth whether said taxes were prorated pursuant to Probate Code section 20100, et seq., or the provisions of the will; and 2) the petition must reflect whether or not there are non-probate assets includable in the gross estate for estate tax purposes.
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July 6, 2026 Dept. 9 Probate Tentative Rulings
Petitioner confirms that no federal or California estate or income taxes are payable. Property taxes have been levied against the real property located at 8581 Grizzly Flat Road, Somerset, CA 95684 and supplemental property taxes will be levied. Beneficiary, Susan Sullivan, has agreed to pay, satisfy, or otherwise resolve the estate’s valid debts and creditor claims and to bear the costs necessary to take the residence outright, including, but not limited to, the payment of property taxes. The Petition requests:
1. Approving the Petition and granting final distribution of the estate as requested; 2. Approving the waiver of the final account and report; 3. Authorizing and directing distribution of the estate’s real property at 8581 Grizzly Flat Road, Somerset, CA 95684 to Susan Sullivan, on the terms and conditions set forth in the Court’s order, including the Transferee’s payment/satisfaction of allowed creditor claims and administration expenses as appropriate; 4. Authorizing sale or liquidation of the nominal personal property (stocks and bank account funds) as requested; 5. Approving payment of compensation and reimbursement of expenses as requested; 6. Discharging Petitioner as personal representative upon completion of distribution and filing of receipts; and 7. Upon filing of the Ex Parte Petition for Discharge, Petition may be discharged and
released from all liability that may be incurred thereafter.
TENTATIVE RULING #7: APPEARANCES ARE REQUIRED AT 8:30 A.M. ON MONDAY, JULY 6, 2026, IN DEPARTMENT NINE. A STATUS OF ADMINISTRATION HEARING IS SET FOR 8:30 A.M. ON MONDAY, JULY 12, 2027, IN DEPARTMENT NINE. PETITIONER OR COUNSEL ARE ORDERED TO PERSONALLY APPEAR, OR FILE A STATUS UPDATE WITH THE COURT AT LEAST TWO WEEKS BEFORE THAT HEARING. IF A PARTY OR PARTIES WISH TO APPEAR REMOTELY, INSTRUCTIONS FOR REMOTE APPEARANCES CAN BE FOUND ON THE COURT’S WEBSITE.
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