Dallas Tailors' Supply Co. v. Goen

• Decision Date: 20 February 1930
• Docket Number: No. 2383.,2383.
• Parties: DALLAS TAILORS' SUPPLY CO. et al. v. GOEN.
• Court: Texas Court of Appeals

25 S.W.2d 224

DALLAS TAILORS' SUPPLY CO. et al. v. GOEN.

No. 2383.

Court of Civil Appeals of Texas. El Paso.

February 20, 1930.

Rehearing Denied March 13, 1930.

Appeal from District Court, El Paso County; Ballard Coldwell, Judge.

From an order of the county court discharging U. S. Goen, administrator of the estate of John Brunner, deceased, and closing the estate, the Dallas Tailors' Supply Company and others, as general creditors, appealed to the district court. From a final judgment of the district court in favor of the administrator, the creditors appeal.

Affirmed.

Leo Heisel, of El Paso, for appellants.

McBroom & Scott, of El Paso, for appellee.

WALTHALL, J.

This case presents an appeal from a final judgment of the district court on an appeal and a trial de novo in that court from an order of the county court discharging the administrator of an estate from his trust and declaring the estate closed.

There is no statement of fact filed in this court. The trial in this court is based upon findings of fact and the conclusions of law as made by the trial court.

The case was tried in the district court without a jury, and at the conclusion of the evidence the court, at the suggestion of appellants, made and filed findings of fact and conclusions of law as follows:

"Findings of Fact.

"That John Brunner died in the County of El Paso, State of Texas, on the 20th day of December, 1924, intestate.

"That on the 24th day of December, 1924, an order was entered in the County Court of El Paso County, Texas, appointing U. S. Goen as temporary administrator of the estate of John Brunner deceased, that said order, among other things, authorized and directed the said administrator: `to take charge of all of the property of the said John Brunner, deceased, and especially of the tailoring establishment known as the Brunner Tailoring Company, to finish jobs on hand and to employ persons for this purpose, to pay all help necessary to the operation of said shop to prevent deterioration and waste, and to receive any moneys that may be due from customers, and to deliver any and all other acts necessary in the operation of said shop.'

"That the said administrator immediately took charge of the assets of said estate, including said tailoring business and continued to operate said business up to the 15th day of April, 1926; that the said administrator placed Herbert Brunner, the son of the deceased John Brunner, in charge of said business, and paid him a salary of $40.00 per week, or the total amount of $2,680, in the course of the operations of said business.

"That on the 30th day of January, 1925, the said U. S. Goen, as temporary administrator filed his report and account under oath as required by law, and requested that said administration be made permanent and that his bond be fixed at $40,000, that on said date an order was entered making the said administration permanent and immediately thereafter the said U. S. Goen qualified as such permanent administrator and ever since said date has been and now is the duly qualified and acting administrator of said estate.

"That no inventory and appraisement of the personal property or real estate belonging to said estate was filed by the administrator or by the temporary administrator, but the report of said temporary administrator, shows that at the time of his appointment there came into his hands the following described property:

"Lots 15, 16 and 17 and 24, 25 and 26 of Martinez Homestead Addition to City of El Paso, Texas, with the nine-room reinforced concrete building thereon situated.

"One general tailorshop located at 100 Texas Street (upstairs), El Paso, Texas, with stock of woolens, linings, suit patterns, old clothing, furniture and fixtures, as shown by inventory attached to said report, and being of the estimated value of $11,386.99. Cash on hand in bank subject to check $710.45. Cash received, goods sold, insurance $943.57, etc., $3,950.67.

"That said report shows that the value of the furniture and fixtures was $1,075.00, leaving the estimated value of stock, etc., according to said report as $10,311.99.

"That under date of September 2d, 1925, the said administrator filed his report and account of said estate as of July 1st, 1925, as follows:

                    Statement of Brunner Tailoring Co
                   From Dec. 24, 1924, to July 1, 1925
                $ 5,391.02 woolens
                    789.59 linings
                    540.70 buttons & Sewing Silk
                     61.24 buttons & Sewing Silk
                  1,545.59 furniture & fixtures
                __________
                  8,328.14 total inventory
                  6,337.14 old accounts
                  1,498.87 new accounts
                _______________________
                 16,164.15 total assets
                  6,519.88 pay roll
                  2,664.98 supplies
                  1,152.55 overhead expense
                    600.00 rent
                    600.00 fees to U. S. Goen, Adm'r
                    140.00 bond fees, U. S. Goen
                     54.80 auditing fees
                           ______________________
                    452.50 funeral expenses
                    126.00 repairs to home, Tobin Place
                    260.18 K. of P. insurance collected by
                             John Brunner, deceased, and
                             paid to Adm'r
                    774.31 checks issued by John Brunner
                             deceased, and paid by Adm'r
                _________________________________________
                $13,346.20 total amount of expenses
                 15,356.93 actual receipts
                 13,346.20 actual expenses
                __________
                  2,010.73 balance on hand, State National
                             Bank
                  1,498.87 new accounts incurred and receivable
                           since Dec. 24, 1924, and
                           guaranteed
                __________
                  3,509.60
                

"That under date of May 20th, 1926, the said administrator filed his report and account of said estate as of January 1st, 1926, as follows, to wit:

                     Statement of Brunner Tailoring Co.
                                Jan. 1st, 1926.
                Old accounts ..........................  $5,408.41
                New accounts ..........................   3,714.76
                Stock .................................   4,513.83
                Mfg. clothing .........................   1,091.00
                Fixtures ..............................   1,685.00
                                                         _________
                                                         15,755.21
                  Cash on deposit  ....................   1,045.00
                                                        __________
                                                         16,800.21
                

"That the tailors employed in said tailoring establishment were working on piece work and received $10. for making coats, $3. for making pants and $2.50 for vests, making a total of $15.50 for making suits, that in addition to the piece work paid as above shown and salary of Herbert Brunner, said administrator paid the sum of $60. per week for sixty-four weeks for miscellaneous salaries or a total of $3,840.

"That in the course of administration approximately 770 suits of clothes were manufactured by said tailoring establishment; that approximately 95 of said suits were manufactured between January 1st, 1926, and April 15th, 1926, the close of said business.

"That the total deposits made by the said administrator from and after January 1st, 1926, is the sum of $4,350.14; that the total sum of $1,441.17 was received by the said administrator from other sources than the sales of merchandise and collections, leaving a balance of $2,908.97 as having been received upon sales and collections.

"That the report of administrator as of January 1st, 1926, shows 599¾ yards of cloth on hand; that 3 1/3 yards constitute a suit pattern, making a total of approximately 180 suits patterns left on hand as of January 1st, 1926; that I am unable to state the total value of the cloth as shown in said report.

"That said administrator had on hand on April 15th, 1926, approximately 87 suit patterns, which were of the approximate value of $400; that said administrator delivered said suit patterns to Herbert Brunner in satisfaction and in the adjustment of a balance due upon a lease upon the premises occupied by the said Brunner Tailoring Co.

"That said administrator has no books or records showing the actual number of suits manufactured during the administration nor the prices actually received therefor but the Court finds that the reasonable value received for the manufactured suits was the sum of $50. per suit.

"That said administrator has accounted for all moneys turned over to him by the said Herbert Brunner; that during the year 1925 large amounts of suits were manufactured and sold by the said Herbert Brunner and the proceeds were not turned over to the said administrator and said business was mismanaged by the said Herbert Brunner; that said administrator was guilty of no negligence in placing Herbert Brunner in charge of said tailoring business, as the said Herbert Brunner was the son of the deceased, and a competent and experienced tailor; that the said administrator should not be liable for the mismanagement and defalcations of said Herbert Brunner during the year 1925 but that said mismanagement should have been apparent to said administrator on January 1st, 1926, and that thereafter said administrator should be liable for the mismanagement of said Herbert Brunner; that said Herbert Brunner was not under bond in the management of said business; that the said administrator was negligent in employing said Herbert Brunner after January 1st, 1926, and that the salary of $40.00 per week or the total sum of $560 should not be allowed as salary to the said Herbert Brunner; that vouchers covering the amount of $101, paid to Herbert Brunner after January 1st, 1926 do not show the purpose for which said money was paid and is not a proper charge.

"That in said final report the said administrator has charged to said estate with $365.24 premium on bond; that $311.08 of said premiums had occurred prior to the passage of the statute authorizing the payment of premiums on bonds out of the estate...