This action arises in connection with the administration of the assets of the estate of Solon L. Wiley who died testate on July 5, 1926, a resident of Douglas County. The will of the deceased was allowed and admitted to probate by the county court of Douglas County on September 3, 1926. William L. Shearer and Walter S. Wiley were nominated in-said will to be the executors of the estate and pursuant thereto the county court, on the same day the will was allowed and admitted to probate, appointed them to act as such. They qualified on September 14, 1926, and continued to act in that capacity until they resigned. They resigned on July 16, 1942. However, prior to resigning they made a final report and accounting as executors dated May 20, 1942. Objections were filed thereto, a hearing was had thereon, and the county court entered judgment against the executors.
On appeal from the county court a trial was had in the district court for Douglas County. The district court found that the executors had failed to account for cer
The court further found that the waivers, assignments, and conveyances executed by Helen S. Saxe and Marion A. Chapman, devisees and legatees under the will of Solon L. Wiley; to William L. Shearer were procured by him through misrepresentation and without consideration and because thereof caused them to be vacated, canceled, and set aside.
From this judgment William L. Shearer and Walter S. Wiley appeal and Emmet S. Brumbaugh, administrator with the will annexed of the estate of Solon L. Wiley, deceased, Will H. Thompson, intervener, and Helen S. Saxe and Marion A. Chapman, heirs and beneficiaries of the will of Solon L. Wiley, deceased, cross-appeal.
Emmet S. Brumbaugh was appointed and qualified as administrator with the will annexed of the estate after the resignation of William L. Shearer and Walter S. Wiley, the executors.
Solon L. Wiley at the time of his death was 85 years of age. He left surviving him as heirs at law three children and two grandchildren, all of whom are beneficiaries under the provisions of his will. The three children are Walter S. Wiley, a son, Ruth Harrison, a daughter, and Anna Katherine Shearer, a daughter. The two grandchildren are Helen S. Saxe, a granddaughter, and Marion A. Chapman, a granddaughter.
Solon L. Wiley was married twice, his wives being sisters. The first wife was Anna C. to whom was born a son, Walter S. Wiley, one of the executors herein, and a daughter, Edith Anna Wiley, who through marriage became Edith Anna Sherwin. To this marriage two
For the purpose of convenience we shall refer to Solon L. Wiley, the person whose estate is herein involved, as Solon L. Wiley in all matters discussed before his death and as deceased in all matters discussed after his death; to appellant William L. Shearer as Shearer; to appellee Emmet S. Brumbaugh, administrator with the will annexed, as the administrator; to appellee Will H. Thompson, attorney for the executors during most of the period herein involved, as Thompson; and to appellees Helen S. Saxe and Marion A. Chapman, who are heirs of the deceased and beneficiaries under his will, as heirs.
In its inception the relationship of the parties was such that the principle is applicable that no one should attempt to serve another when he claims personal interests that conflict therewith. The evidence shows that the personal interests of both executor Shearer and his counsel, Thompson, conflicted with that of the estate. Out of that situation, when choice was made by the executor between his claimed personal interest and his duty to the estate, the trouble herein involved began.
This proceeding is to require an accounting by the executors and to force them to bring the assets of the estate into court to be turned over to the administrator for the purpose of distribution. We will therefore only determine the issues necessarily involved therein. When such an accounting has been made and the assets of the estate fully accounted for the question of claims, whether properly allowed, waived, outlawed, or filed
The record establishes that Solon L. Wiley, on December 24, 1919, entered into a contract with Robert S. Trumbull for the sale of the Wiley ranch located in Park County, Wyoming. The ranch was referred to in the contract as about 2,400 acres and was sold for a consideration of $50,000. However, subsequently, but during the lifetime of Solon L. Wiley, the agreed acreage of the ranch was reduced to approximately 2,000 acres and the consideration to $48,000. This was done pursuant to the provisions of a supplement attached to the contract.
The evidence further establishes that, in April 1923', Solon L. Wiley assigned his interest in this contráct, together with his interest in a contract for the sale of some Sarpy County, Nebraska, lands, to Shearer as security for an advance of $1,800.
In this connection it should be said that the evidence is clear and conclusive that the assignment of Solon L. Wiley’s interest in the contract for the sale of the Wiley ranch in Wyoming, insofar as Shearer is concerned, was solely to secure the $1,800 which Shearer
After Shearer had secured the interest of Solon L. Wiley in the contract for the purpose of securing his advance of $1,800 a modification of the contract was entered into on May 5, 1925. This modification related to the removal of four houses from the ranch to some lots in Cody, Wyoming, and the addition of those lots in Cody, to which the houses had been moved, as security for the purchase price. While the contract with Trumbull, in which these changes were made, was in the name of Shearer the evidence is clear and conclusive that Shearer’s only interest therein was that he held it as security for his advance of $1,800 and that Solon L. Wiley was the actual owner of the contract and remained the owner thereof, subject to that assignment, at the time of his death on July 5, 1926. The evidence further establishes that it was so considered and treated by the executors at all times until Shearer claimed to be the owner thereof. This will be more fully discussed hereinafter.
Appellant’s principal contention is that the county court of Douglas County was without jurisdiction to determine the questions herein involved.
Ordinarily the nature of a contract for the sale of land is determined by the law of the jurisdiction wherein the land is situated. As stated in Restatement, Conflict of Laws, § 209, p. 298: “Whether interests in land are .equitably converted into personal property by dealings' with the land depends upon the law of the state where the land is.” See, also, 2 Beale, Conflict of Laws, § 209.1, p. 935; 18 C. J. S., Conversion, § 4, p. 47; 11 Am. Jur.,
However, appellants neither plead nor proved the law of Wyoming where the ranch was located and, in the absence thereof, we have said: “The rule is that, in the absence of pleading and proof to the contrary, Nebraska courts presume that the law of the foreign jurisdiction which should be applied is the same as the Nebraska law, as to Constitution, statutes, and case law.” Forshay v. Johnston,
In this jurisdiction we have held: “An executory contract for the sale of land vests the equitable ownership of the property in the purchaser, and in such case the seller retains the legal title as security for the deferred installments of the purchase price.” Jewett v. Black,
And, even though the foregoing was not here controlling, it would appear that the general rule is the law. of Wyoming. In the case of Baldwin v. McDonald,
Having determined, under this doctrine, that the contract of sale is personal property its course of descent is controlled by the laws and courts of Nebraska where the owner was a resident. We said in Richards v. Estate of Gilmore,
We stated in Starr v. Fidelity & Deposit Co.,
In Fischer v. Sklenar,
However, that is not the situation here. We do not find, nor has any opinion of this court been cited, directly passing upon the county court’s jurisdiction when the issue as to ownership of personal property is between the representative of an estate, as such, and his individual right thereto. We are of the opinion that the general rule referred to in the case of Security-First Nat. Bank of Los Angeles v. King,
That the county court has the power to require executors and administrators to exhibit and settle their accounts and to account for all assets of the estate that have come into their possession and to hold them liable for the actual value of any property which they have unlawfully appropriated to their own use has been fully settled by this court. See, In re Estate of Jurgensmeier,
Having come to the conclusion that the deceased, at the time of his death, was the owner of the contract of sale of the Wyoming ranch and that it was personalty and a part of the assets of his estate and subject to the jurisdiction of the county court of Douglas County the next question that arises is, did the executors properly handle this asset and account therefor? If not, for what amount are they liable and from what, date? In the discussion of these questions we will not go into too much detail but refer only to major incidents because the record is voluminous and, except for the oral testimony of Shearer, is almost undisputed as it relates to these questions.
After Solon L. Wiley died the executors qualified and thereafter filed an inventory. In this inventory they reported the contract as a part of the assets. They also reported the contract of sale of the Sarpy County land. Thereafter, on December 20, 1926, the executors secured the county court’s approval of a settlement of the Sarpy County contract for an amount sufficient to pay Shearer the $1,800 which he had advanced in 1923, and for which he held the contracts on both the Sarpy County land and Wyoming ranch as security. As a result of this approval
In 1927 Trumbull sought to settle the amount due on the contract for $29,000. This offer was submitted to the heirs and beneficiaries under the will for their acceptance, subject to approval by the county court. While this compromise was never completed the executors at that time fully recognized the contract as an asset of the estate and sought the approval of the settlement by all parties interested in the estate.
Then, in 1930, because of default by Trumbull, Shearer brought an action in the Federal District Court for the District of Wyoming to foreclose this contract. Upon .sheriff’s sale he bid in his own name on all the lands and properties covered by the contract and upon confirmation thereof the sheriff’s deed, dated November 21, 1931, was executed to him.
In 1932, after Shearer had acquired title in his own name to all of the properties covered by the contract, to wit, the ranch and the properties in Cody, he submitted to the heirs, who are the beneficiaries under the will, the question of whether or not he should transfer the properties in Cody, or a part thereof, in settlement of the J. D. Cook claim of $3,000. Subsequently these properties were transferred in settlement of that claim and attorney’s fee due W. E. Mullen, who had acted as attorney for Shearer in the foreclosure of the contract in the Federal District Court for the District of Wyoming.
This Cook claim arose out of a settlement made with the creditors- of Solon L. Wiley who had started an ancillary probate proceeding of his estate in Park County, Wyoming. This settlement had been approved by the county court of Douglas County on January 14, 1929.
The' evidence establishes that for many years after Shearer took the title to this land in his own name he continued to treat it as belonging to the estate. As stated
Parties handling properties in a fiduciary character should not take them in their own name and to do so will ordinarily make them liable for a conversion thereof. See In re Estate of Boschulte,
We also find that the $22,000 received for the ranch is the actual value thereof and that the proceeds of the sale must be accounted for by the executors as assets of the estate. The executors must also account for all other funds received and disbursements made by them, including all items handled either by the executors or their counsel. In view of the manner in which the executors handled the estate and since it was done with the knowledge and approval of all parties interested therein we shall make the accounting continuous from the time the executors were appointed and qualified up to October 1, 1941, when the ranch was sold, without figuring interest on any of the items thereof.
To the answer filed by Thompson dated May 8, 1942, is attached a statement of receipts and disbursements had by him in connection with the estate. It would appear Thompson received funds for the estate, either direct or through the executors, and made disbursement therefrom. The evidence is insufficient to properly determine what balance is owing by Thompson to the administrator. Hearing should be had on this matter in the county court and the amount owing by Thompson should be determined and ordered paid by him to the administrator. If any balance is found due to the administrator from Thompson, both he and the executors should be made liable therefor because it was the duty of the executors to handle these funds. Of course, Thompson would be primarily liable.
Reference is made to the compromise settlement made with J. D. Cook. This arose in connection with the ancillary probate proceedings of the estate had in Park County, Wyoming. It is suggested that the executors’ account be charged therewith because the county court of Douglas County did not have authority to approve the settlement. This settlement was made with full knowledge of all parties interested in the estate and with their approval. The properties in Cody were accordingly transferred in settlement thereof. These parties cannot now be heard to complain of what the executors did when it was done with their full knowledge and approval. We find-no merit in this contention.
Appellees, by their cross-appeal, raise the question as; to the interest rate with which executors should be charged. Section 45-103, R. S. 1943, in force at the time the property was converted by Shearer, provides for
In view of the record all costs should be charged to the appellant Shearer and, in consideration of the manner in which the estate was handled by the executors they are not entitled to any fees, statutory or otherwise, for their services as such.
The appellant contends that the trial court erred in finding that the waivers, assignments, and conveyances to William L. Shearer by Helen S. Saxe and Marion A. Chápman, heirs and beneficiaries under the will of Solon L. Wiley, deceased, were procured by misrepresentation and wholly without consideration. These instruments were made between parties standing in a confidential relationship. The evidence establishes that they were executed upon representations that the quitclaim deed was needed to cure a technicality in the title and the waiver and assignment on the basis that it was to be used by Shearer in a controversy with Thompson over attorney fees. As stated in 24 Am. Jur., Fraud and Deceit, § 258, p. 91: “It is said that a fiduciary seeking to profit by a transaction with the one who confided in him has the burden of showing that he communicated to the other, not only the fact of his interest in the transaction, but all information he had which it was important for the other to know in order to enable him to judge of the value of his property.” These instruments were given without consideration and it is clearly evident that
Appellants contend there was a breach of duty by the attorney who acted for the executors. We are not here concerned with the relationship between Shearer and Thompson as individuals but only as their actions affect this estate and the court’s proper administration thereof to the end that the assets thereof may be properly accounted for and distributed to those who are entitled thereto. Insofar as Thompson represented the administrator in this litigation or should do so in the future we think what was said in McCormick v. McCormick, ante p. 192,
Appellants complain that the request of Shearer for conclusions of fact separately from conclusions of law made pursuant to the provisions of section 25-1127, R. S. 1943, was not complied with by the trial court. This request was made on June 4, 1947, and after the court had announced its decision. We think, under this situation, that the request came too late. See State ex rel.
In view of what has been said in the opinion we affirm that part of the decree of the district court which holds the executors liable in their account for certain assets of the estate which it found had been converted by Shearer, one of the exécutors, to his own use but fix the date of the conversion, the rate of interest to be charged thereon, and the amount for which the executors are liable because thereof as in the opinion set forth and direct that the executors be charged in their final account with the sum of $13,783.93 with interest thereon at six percent from October 1, 1941. We further direct that Thompson be required to account for the funds he handled for the estate and that the executors be charged therewith in their account as in the opinion set forth. We also affirm that part of the decree of the trial court finding that the waivers, assignments, and conveyances executed by Helen S. Saxe and Marion A. Chapman were procured by misrepresentation and without consideration and because thereof should be vacated, canceled, and set aside but direct that they be vacated and set aside only to the extent necessary to permit these parties to take whatever interest they may have in the estate.
It is therefore ordered that the trial court be directed to modify its decree in accordance herewith and when so modified that it stand affirmed. Costs are taxed to appellant Shearer.
Affirmed as modified.
