Lorenz' Estate, In re

• Decision Date: 10 February 1953
• Docket Number: No. 48225,48225
• Citation: 56 N.W.2d 884,244 Iowa 338
• Parties: In re LORENZ' ESTATE.
• Court: Iowa Supreme Court

Page 884

56 N.W.2d 884

244 Iowa 338

In re LORENZ' ESTATE.

No. 48225.

Supreme Court of Iowa.

Feb. 10, 1953.

Thomas J. Griffin, Sioux City, for appellant.

Carl R. Jones and Audley W. Johnson, Sioux City, for appellees.

GARFIELD, Justice.

Upon the death of his second wife appellant W. F. Lorenz, Jr. was appointed administrator of her estate. The heirs, decedent's daughters and son by a prior marriage, objected to appellant's failure to list properly in the preliminary inheritance tax report certain property owned by decedent. After hearing upon these objections appellant was ordered to file an amended report properly listing certain real estate, diamond rings and any other property of decedent which should be listed. For failure to comply with this order appellant was later removed as administrator, a successor was appointed and appellant was ordered to report his doings and turn over to the successor all assets of the estate.

Appellant filed a final report which lists receipts of $417, expenditures of $854 and asks that fees be allowed him and his attorneys. The heirs and present administrator filed objections to this report on the grounds it fails to account for the assets in appellant's hands, including five diamonds. After evidence was heard on these objections the court found appellant has in his possession five diamond rings and a pair of diamond earrings and ordered him to deliver them to the present administrator within ten days. Other issues were not decided. Appellant's appeal is from this order.

As appellant admits, the trial court's finding has the force and effect of a jury verdict. It is conclusive upon us if supported by substantial evidence. The matter is not reviewable de novo here but only upon the errors assigned. 58 I.C.A. Rule 334, Rules of Civil Procedure; Carlson v. Bankers Trust Co., 242 Iowa 1207, 1214, 50 N.W.2d 1, 6, 7, and citations; In re Estate of Lundvall, 242 Iowa 430, 434, 46 N.W.2d 535, 537; In re Estate of Shivvers, 240 Iowa 93, 100, 34 N.W.2d 632, 635.

It is urged the order appealed from is erroneous because, it is said, there is no competent evidence any such diamonds came into appellant's possession. The finding that appellant has in his possession five diamond rings is without evidential support and seems to be the result of inadvertent mistake. There is, however, substantial evidence that three diamond rings and a pair of diamond earrings of decedent came into appellant's possession and he has failed to deliver any of them to the present administrator. The order is modified to include only three diamond rings and a pair of diamond earrings.

It clearly appears appellant delivered to his successor a ring set with three imitation diamonds of equal size. It is not argued they are genuine diamonds. There is clear evidence that when decedent died three diamond rings and a pair of diamond earrings were removed from her body and handed to appellant. He admits he received the three rings and that the diamonds in them were of different sizes. He concedes decedent had diamond earrings but says he does not recall what happened to them. He admits his daughter by a previous marriage is wearing diamond earrings but says they are not the ones in question. Decedent's son, however, positively identifies them as his mother's and testifies appellant previously admitted receiving five diamonds at her death.

Appellant argues there is no evidence the three rings handed him did not contain the imitation stones he caused to be placed in the ring delivered to his successor. We think there is such evidence. As we have said, the imitation stones are of equal size but the stones in decedent's rings were of different sizes. Appellant testifies one of the rings cost about $600 at a Sioux City jewelry store and admits he 'figured the value of the diamonds at $1000 or $1200.'

Of the imitation stones in the ring delivered to his successor appellant says, 'I do not know whether they were the same stones as were in the rings on my wife's hands about the time of her death.' He also testifies, 'The diamonds in my wife's rings were real so far as I know. She had one of the diamonds about 12 or 14 years and the other two from 5 to 12 years before her death.' The jeweler appellant employed to place the imitation stones in the ring says they 'are a synthetic product we haven't heard about until the last year or so.' It was stipulated another jeweler would testify this imitation had been known to the trade about five years.

Further, decedent's son testifies he was very familiar with his mother's diamonds and that the stones in the ring delivered to the present administrator are a different size and color from those diamonds. Other testimony upon this issue need not be mentioned.

It also appears this very issue, as to the diamond rings, was previously tried and determined against appellant upon objections by the heirs to his preliminary inheritance tax report and his resistance to such objections. Appellant was then represented by counsel and evidence was offered in support of his resistance. The court then found deceased at her death owned...