In re Estate of Howard, A-15-648

Decedent Robert Howard died intestate May 21, 2011; his sister Judy was later appointed personal representative.
Two single-party Bank of the West accounts in Robert’s name held $25,228.03; Judy included that amount in the estate inventory.
John (nephew) testified that while Robert was hospitalized he gave John two debit cards and PINs for those accounts; John withdrew several thousand dollars after Robert’s death and retained the cards until Judy’s appointment.
John claimed the debit cards and PINs constituted an inter vivos gift of the account funds to him; Judy maintained the cards only gave access, not title, and that the accounts passed to the estate by operation of law.
The county court ruled the accounts were estate assets, John failed to prove a valid gift, and excluded John from distribution; John appealed challenging the gift ruling and exclusion of testimony/exhibit.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether Robert made a valid inter vivos gift of account funds to John by delivering debit cards and PINs	John: physical delivery of cards and PINs + intent meant title and control passed to John	Judy: cards only provided access/agency; title remained with Robert and agency terminated at death	Court: No valid gift; possession of cards did not transfer title; accounts passed to estate by law
Whether exclusion of testimony and handwritten hospital note prejudiced John	John: statements and note showing Robert’s intent should be admitted (state of mind/admission against interest)	Judy: hearsay, lack of foundation/authentication; even if admitted irrelevant because statutory transfer governs	Court: Exclusion, even if error, was not prejudicial because decedent’s intent is irrelevant where account conformed to statutory single-party form; outcome unchanged

Ferer v. Aaron Ferer & Sons Co., 273 Neb. 701 (elements of a valid inter vivos gift and required proof)
Johnson v. Omaha Loan & Bldg. Ass'n, 128 Neb. 37 (delivery must pass title and place property beyond donor's control)
Krzycki v. Krzycki, 284 Neb. 729 (agency authority over accounts terminates at death)
In re Estate of Krumwiede, 264 Neb. 378 (appellate review of probate matters follows record)
In re Estate of Muncillo, 280 Neb. 669 (standard for reviewing county court decisions in probate)
Japp v. Papio-Missouri River NRD, 273 Neb. 779 (abuse of discretion standard for evidentiary rulings governed by rules of evidence)
Moreno v. City of Gering, 293 Neb. 320 (admission/exclusion of evidence not reversible unless it prejudices a substantial right)