His son Christian Gillibrand refused to pay the bill, claiming the rest home caused his father to die in inhumane and distressing circumstances and Bupa forfeited the right to payment because of their wrongdoing.
The High Court, on an application by Bupa in 2013, removed him as executor of his father's will on the grounds of conflict of interest and hostility.
After protracted negotiations over unpaid resthome fees, Bupa's claim was settled after Gordon Gillibrand's estate paid $150,000 as full settlement.
Mr Swanepoel began acting for Chris and Mary Gillibrand as well as the trust, and Gordon Gillibrand in April 2010 on the issue of whether a Work and Income subsidy could be obtained for the resthome resident.
Mr Holgate became involved in the case from November 2012 and wrote to Bupa's lawyer Gibson Sheat, proposing that Christian Gillibrand step aside as executor and that the Public Trust administer the estate.
He referred to Bupa as "that blood-sucking client of yours" in a correspondence to Gibson Sheat.
He also wrote to the Public Trust and alleged, without evidence, mistreatment or failure by Bupa to care for Gordon Gillibrand.
A draft of the letter included a sentence that read: "While the conditions in which Mr Gillibrand died may have been appropriate in Auschwitz, I have little doubt on viewing the emerging evidence that (Bupa) was culpable in law".
Auschwitz refers to the German Nazi concentration and extermination camp.
Justice Peter Woodhouse said Mr Holgate should not have filed documents in court that contained allegations of mistreatment by Bupa without first ensuring there was evidence to support such claims.
He ordered Mr Holgate to pay Chris and Mary Gillibrand $63,950 in special damages and a further $5000 in general damages.
