Best v. Coloneus

SHINN, Acting P. J.

Plaintiffs, as administrators with will annexed of the estate of Emma S. Cone, deceased, presented a claim to defendant Mabel H. Coloneus, as executrix of the estate of Carl P. Coloneus, deceased, who had formerly acted as executor of the will of said Emma S. Cone. This action was brought to establish the validity of the claim after its rejection. Defendant’s demurrer to the complaint was sustained without leave to amend and judgment of dismissal followed; plaintiffs appeal.

The claim as presented for approval read as follows:

[286]

“Estate op Carl P. Coloneus, deceased,

To Estate op Emma S. Cone, Deceased, Dr.

I.

Moneys loaned by Emma S. Cone to The Cone Oil Company, of which C. P. Coloneus was the surviving partner, and not accounted for in the assets of The Estate op Emma S. Cone $38,750.00

II.

Private Funds op Emma S. Cone, Deceased, deposited by Carl P. Coloneus in The Cone Oil Company account, and not accounted for in the assets of the Emma S. Cone Estate $33,600.00

III.

Funds withdrawn by Carl P. Coloneus, as Executor of the Estate op Emma S. Cone, Deceased from said estate and paid to the Cone Oil Company, a copartnership, of which he was the surviving partner, which withdrawals were improper $29,809.33

IV.

Cash Balance which Carl P. Coloneus, as Executor of the Estate op Emma S. Cone, Deceased, should have had at the date of his death, which should have been delivered to the Special Administrator $33,132.60

All op the Above Items Doubled by Virtue of Section 612 of the Probate Code op California $270,583.86

V.

Unpaid Taxes of the Estate op Emma S. Cone,

Deceased, for which the Executor is personally liable by virtue of Article 102 of Regulations 80 of the Internal Revenue Code of the United States of America $ 50,000.00