In re Eckert's Estate

• Decision Date: 20 August 1942
• Docket Number: 28683.
• Court: Washington Supreme Court
• Parties: In re ECKERT'S ESTATE. v. ECKERT. HOWARD et al.

128 P.2d 656

14 Wn.2d 497

In re ECKERT'S ESTATE.

HOWARD et al. v. ECKERT.

No. 28683.

Supreme Court of Washington

August 20, 1942

Department 1.

Proceeding in the matter of the estate of Sarah A. Eckert, deceased, by Ruth Eckert Howard and another against Walter O. Eckert, as executor. From a decree granting executor's petition for approval of his final account, report and distribution of the estate as provided by testatrix, Ruth Eckert Howard and another appeal.

Affirmed in part.

Appeal from Superior Court, Mason County; Wilson, Judge.

Ralph Woods, of Tacoma, and Chas. R. Lewis, of Shelton, for appellants.

Alden C. Bayley and J. W. Graham, both of Shelton, for respondent.

MILLARD Justice.

Adam Eckert, of Mason county, this state, executed his last will and testament November 29, 1924. He died November 28, 1934 leaving surviving him his widow (Sarah A. Eckert), and five children, whose names are as follows: Walter O. Eckert, Fanny M. Eckert Forck, Lottie Eckert Deabill, Ruth Eckert Howard and Harry B. Eckert.

Adam Eckert made the following disposition of his estate:

'* * * I hereby give, devise and bequeath unto my wife, Sarah A. Eckert, as and for her sole use and benefit, all my real and personal property of which I am now possessed, or may hereafter acquire, to use, apply, sell and dispose of as her own, in any manner she may see fit as long as she may live, and after her death, should any of my said estate, or the proceeds thereof, remain in her, then in that event I give, devise and bequeath the same as follows:

'3rd. Upon the death of my said wife above mentioned, it is my will and desire, and I hereby give, devise and bequeath unto my son, Walter O. Eckert, if he be then living, the north eighteen and one-half (18 1/2) acres of Lot 9, Section 8, Township 21, North Range, W.W.M., in Mason County, Washington, together with the tidelands adjoining thereto; also grape-juice factory and equipment, machinery, stock, tools, implements and supplies upon said property, or used about the same.

'4th. All the rest, residue and remainder of my property, both real and personal, remaining after the death of my said wife, I give, devise and bequeath equally among my children, Walter O. Eckert, Fanny M. Forck, Lottie Deabill, Ruth Howard and Harry B. Eckert, share and share alike.

'5th. It is my intention by these present that Walter O. Eckert, in event he be living at the death of my wife, Sarah A. Eckert, should be entitled to the north eighteen and one-half (18 1/2) acres of Lot 9. Section 8, Township 21, North Range 1, W.W.M., in Mason County, Washington, as his sole and separate property, in addition to his proportionate interest in the residue of said estate, and that if he does not survive my said wife, his heirs should only be entitled to his proportionate interest in the entire estate, including the above described property.'

May 11, 1934, which was more than six months prior to Adam Eckert's death, Adam Eckert and wife, Sarah A. Eckert, conveyed, for a recited consideration of one dollar and love and affection, to their son Walter O. Eckert the same real property devised by Eckert to his son upon the death of Sarah A. Eckert. In the deed is a recital that the grantors expressly except and reserve unto themselves a life estate in the property conveyed to their son. The deed was placed of record with the county auditor for Mason county May 12, 1934.

May 11, 1934 (the same date the above-described deed was executed), Adam Eckert and Sarah A. Eckert, his wife, for a recited consideration of one dollar and the love and affection which the parents bore towards their son, transferred by bill of sale to their son, Walter O. Eckert, their interest in and to all of the personal property (which was a part of the equipment of the Eckert Grape Juice Company) and also all farm machinery and stock on the land conveyed May 11, 1934, by Adam Eckert and wife to their son, Walter O. Eckert. The bill of sale, which was never placed of record, recites that it was the intention of Adam Eckert and wife to vest in their son the absolute title in and to all of the personal property described in the bill of sale, including all of the good will of the grape juice manufacturing and selling business, known as the Eckert Grape Jucie Company.

Walter O. Eckert was the executor of the estate of Adam Eckert, deceased. October 26, 1935, a decree was entered distributing the estate according to the terms of the last will and testament of Adam Eckert.

March 17, 1936, and September 22, 1936, Sarah A. Eckert executed two deeds--both of which were duly recorded--by which she conveyed, for a stated consideration of ten dollars and love and affection, to Walter O. Eckert all of the real property (other than the real property devised by her husband and conveyed by her and her husband, as recited above, to Walter O. Eckert) devised to her by her husband to use, sell and make disposition of same in any manner she saw fit during her life.

October 4, 1935, at which time she was eighty-one years old, Sarah A. Eckert executed her last will and testament, in which she named her son, Walter O. Eckert, as executor without being required to give bond. She died September 14, 1940, leaving surviving her the following named children, all of whom are the children of the testatrix and her deceased husband, Adam Eckert: Walter O. Eckert, Fanny M. Eckert Forck, Lottie Eckert Deabill, Ruth Eckert Howard and Harry B. Eckert.

To her children she devised and bequeathed all of the property of which she died seised or possessed. There is no mention of property transferred to Walter O. Eckert prior to her death nor is there a specific description of any property which she may have owned, when the will was executed. The provision for disposition of her estate recites that she devised and bequeathed to her children, share and share alike, all of the remainder of the property after payment of just debts against her estate subject to an offset against each child's share, other than Walter O. Eckert's share, of the amount of indebtedness of that child to the mother.

Walter O. Eckert, as executor of his deceased mother's estate filed his first and final account. Over objections of Ruth Eckert Howard and Fanny Eckert Forck, who have appealed therefrom, a decree was entered granting petition of the executor for approval of the final account, report and distribution of the estate as provided by the testatrix.

Counsel for appellants assign as errors refusal of the trial court to require respondent executor to account for the proceeds and income received by him from date of Adam Eckert's death for Sarah A. Eckert from Connecticut Mutual Life Insurance policy; to account for proceeds from a Canadian National bond; to account for proceeds from sale of a Standard Oil Company bond; to account for withdrawals from bank account of estate of Adam Eckert, deceased; to account for withdrawal April 14, 1936, of $525.27 from bank account of Sarah A. Eckert; to account for withdrawals from savings and loan association accounts of Sarah A. Eckert prior to her death, which occurred September 14, 1940; to account for a Peninsular Light Company share of stock; to account for satisfaction of a mortgage in the amount of one thousand dollars as executor of estate of Adam Eckert, deceased; to account for satisfaction of a mortgage in the amount of fifteen hundred dollars in the estate of Adam Eckert, deceased; and to account for $622.09 withdrawn foe his own use September 17, 1940 (three days after death of Sarah A. Eckert) from a loan association account in the name of 'Walter O. Eckert, Trustee, or Augusta [Sarah A. Eckert] Eckert, Trustee.'

Adam Eckert devised and bequeathed all of his property to his wife 'to use, apply, sell and dispose of as her own, in any manner she may see fit as long as she may live.' That is Sarah A. Eckert was...