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940474531 <br /> 1 be served and more than three months have elapsed since the last <br /> 2 of the rejected claims became due . <br /> 3 All remaining claims , except the claim of the Estate of <br /> 4 JOHN C . SHAUGHNESSY , which is partially secured by the Stockton <br /> 5 , car wash properties , filed against the estate aregeneraldebts <br /> G under Probate Code Section 11420 ( 7 ) . There are insufficient <br /> 7 funds after payment of priority administrative expenses . <br /> g There are no personal property taxes due and payable by <br /> q the estate . <br /> 10 Death of Real Property Owner - Change in Ownership <br /> 11 Statements have been filed with the Stanislaus and San Joaquin <br /> 12 County Assessors as evidenced by the Property Tax Certification <br /> 13 filed herein . <br /> 14 A federal estate tax return and a California estate tax <br /> 15 return have been filed for the estate , showing no taxes to be <br /> I <br /> 16 due . <br /> 17 The federal estate tax return has not been audited and the <br /> Is Administrator with Will Annexed has not been released from <br /> 19 personal liability for estate taxes . <br /> 20 All California and federal income taxes due and payable by <br /> 21 the estate have been paid . <br /> 22 The estate consisted of the separate property of the <br /> 23 decedent and decedent ' s one-half interest in the community <br /> 24 property of the decedent and PATRICIA M . GIAMBANCO , the <br /> 25 decedent ' s spouse . <br /> 26 Distribution should be ordered as specified below . <br /> 27 IT IS ORDERED and adjudged that : <br /> 28 1 . The administration of the estate is brought to a <br /> GIANELLI & FOFES <br /> A Ptolasslonal — 3 — <br /> Law Corporation <br /> 1014 Sixteenth Sbeet <br /> P.O. Bos 3212 <br /> Mo eslo, CA 95353 <br /> 1209) 521.6260 <br />