Estate of Lair

52 Cal.App.2d 222 (1942) Estate of NANCY RAY LAIR, Deceased. A. W. BRUNTON, as Administrator With the Will Annexed, etc., Appellant,

v.

JOHN W. SHNELL et al., Respondents.

Civ. No. 13438. California Court of Appeals. Second Dist., Div. Two.

May 25, 1942. A. W. Brunton in pro. per. for Appellant.

Charles W. Cradick and William H. Haupt for Respondents.

WOOD (W. J.), J.

This is an appeal by the administrator with the will annexed of the estate of John W. Lair, deceased, from an order of the probate court dated November 29, 1940, settling the account of John W. Lair as trustee of the estate left by his wife, Nancy Ray Lair. By her will Nancy Ray Lair left the bulk of her estate to John W. Lair in trust, he to have the income therefrom for life, the corpus to go to certain beneficiaries named in the will. The estate was probated and distribution was made to John W. Lair as trustee on September 10, 1936. John W. Lair presented his first account as trustee which was settled by the court on August 15, 1939. In settling this account the court found: "It is true that on September 10, 1936, the said John W. Lair, as trustee under the will of Nancy Ray Lair, deceased, received the following personal property in trust, which said property the court finds to have been proceeds of rents received from the corpus of said trust estate. Cash in the sum of * * [55].11." Respondents had made objections to the account as filed but they did not object to the charge of the item of $55.11 as proceeds of rents from the corpus of the estate. The principal objection made by respondents was to a charge of $850 which had been made a lien upon the corpus of the estate during the progress of administration and before distribution to the trustee. The trial court sustained the objection of respondents to this charge of $850 and the trustee [224] appealed from the ruling. This court on May 6, 1940, decided the appeal in favor of the trustee, held that the charge of $850 should be made against the corpus of the estate and directed the superior court to settle the account in accordance with the views expressed in the opinion. (Estate of Lair, 38 Cal.App.2d 737 [102 P.2d 436].) Upon the receipt of the remittitur the superior court filed new findings in which the said sum of $55.11 was found to be a part of the corpus of the trust estate.