Smoky Mountain News

An accountant tasked by a Superior Court judge with taking control of Moody Funeral Home in Sylva said she couldn’t fulfill the order because of a state-licensing issue, and questions about who is on the property lease.

In a Sept. 13 court filing, Sheila Gahagan, court-appointed receiver for Wings Aviation Inc., listed in the filing as “doing business as” Moody Funeral Home, also asked the court to consider the possibility that there have been efforts to “hinder, delay and defraud creditors.”

Reginald Moody Jr., identified by Gahagan as president of Wings Aviation/Moody Funeral Home, said in response Tuesday: “Wings was foreclosed on and ceased doing business October 2007. And, from that date forward, Moody Services has operated the funeral home. The whole thing is in the North Carolina Court of Appeals right now.”

Gahagan was appointed receiver in December 2009. Neither she nor Moody could be reached for comment Tuesday before presstime.

“In the time since my appointment, I have struggled to locate and review documents, to trace financial transactions, as well as identify and interview those who have helpful information,” Gahagan wrote in the filing.

The accountant told the judge that she has asked the North Carolina Funeral Service Board to revoke or suspend Moody Funeral Home’s license because of failure to comply with the licensing laws. The state laws, Gahagan said, require a funeral home to only operate under the name listed on the application, and stipulate a new application for any change in ownership.

Gahagan said the license filed for Moody Funeral Home this year was under a sole proprietorship owned by Moody; previously, the filing has been under Wings Aviation.

Additionally, Gahagan said, “There are questions of Coward, Hicks and Siler (law firm) and Jay Coward’s involvement in the transfer of Wings assets to Mr. Moody and his father, Mr. Moody Sr. and the purpose of those transfers.”