Paulson v. Paulson (In re Paulson's Estate), No. 43343.

• Court: United States State Supreme Court of Iowa
• Writing for the Court: KINTZINGER
• Citation: 221 Iowa 706,266 N.W. 563
• Parties: In re PAULSON'S ESTATE. PAULSON v. PAULSON et al.
• Docket Number: No. 43343.
• Decision Date: 07 April 1936

221 Iowa 706
266 N.W. 563

In re PAULSON'S ESTATE.
PAULSON
v.
PAULSON et al.

No. 43343.

Supreme Court of Iowa.

April 7, 1936.

Appeal from District Court, Pottawattamie County; Earl Peters, Judge.

This was a hearing in probate upon objections to the final report of the administratrix of the estate of Clarence Paulson, deceased. The court sustained the objections to the final report.

Affirmed in part; reversed in part.

[266 N.W. 564]

G. C. Dalton, of Atlantic, for appellant.

Swan, Martin & Martin, of Atlantic, for appellees.

KINTZINGER, Justice.

On July 4, 1932, Clarence Paulson died intestate, without issue, leaving surviving his widow, Delia Paulson, and his mother, Hilma Paulson. Delia Paulson, his widow, was appointed administratrix of his estate on July 29, 1932.

Under the statute, his widow was entitled to all of his estate up to $7,500 and one-half of the balance. On August 5, 1932, Hilma Paulson transferred all of her interest in the estate to Ernest Paulson and Anna Schultz, a brother and sister of decedent.

On September 29, 1932, the district court of Pottawattamie county granted Delia Paulson a widow's allowance of $1,500 for statutory support, and entered an order providing “that since the funds belonging to said estate are invested principally in government bonds, the court * * * sets off to her (the widow), $1,500 worth of the government bonds now in her hands as the administratrix of said estate.”

On September 29, 1932, the administratrix filed an inventory showing the receipt by her of $898 in cash, $10,000 in United States Liberty bonds, and other notes and securities aggregating $1,506.45 of questionable face value, and also real estate described as lots 3 and 4 of block 5 in Walnut, Iowa, valued at $500.

On December 6, 1933, the administratrix filed a final report charging herself with the receipt of:

+-----------------------------------------------------------------------------+
                ¦Cash ¦$898.00 ¦
                +------------------------------------------------------------------+----------¦
                ¦United States bonds ¦10,000.00 ¦
                +------------------------------------------------------------------+----------¦
                ¦10/15/32 Interest on bonds ¦212.50 ¦
                +------------------------------------------------------------------+----------¦
                ¦4/15/33 Interest on bonds ¦159.37 ¦
                +------------------------------------------------------------------+----------¦
                ¦10/15/33 Interest on bonds ¦116.86 ¦
                +------------------------------------------------------------------+----------¦
                ¦Total solvent assets ¦$11,386.73¦
                +------------------------------------------------------------------+----------¦
                ¦Also the receipt of personal assets of a questionable value of ¦1,506.45 ¦
                +------------------------------------------------------------------+----------¦
                ¦And two lots in the town of Walnut, estimated at a value of ¦400.00 ¦
                +------------------------------------------------------------------+----------¦
                ¦Total good and questionable assets ¦$13,293.18¦
                +------------------------------------------------------------------+----------¦
                ¦Her final report also shows total expenditures, including a ¦$3,891.75 ¦
                ¦widow's allowance of $2,000 ¦ ¦
                +------------------------------------------------------------------+----------¦
                ¦Total solvent assets ¦11,386.73 ¦
                +------------------------------------------------------------------+----------¦
                ¦Total expenditures ¦3,891.75 ¦
                +------------------------------------------------------------------+----------¦
                ¦Leaves a balance of solvent assets of ¦$ 7,494.98¦
                +-----------------------------------------------------------------------------+
                

The foregoing shows a total of questionable assets on hand amount to $1,906.45.

In her final report she takes credit for the balance of the cash assets, and asks for enough other property to make a total of $7,500 as her share of the estate as surviving widow.

In an amendment to her final report, she alleges a claim of $1,024.25 as an offset

[266 N.W. 565]

against any interest of Hilma Paulson, or her assigns, in the estate, for moneys claimed to have been advanced her by decedent. She also alleges a claim of $500 against Claus Paulson, father of decedent, for moneys claimed to have been advanced him during his lifetime. In this amendment she also asks the court for an allowance of $5.67 a month for additional premiums paid on her administrator's bond.

Appellees filed objections to the final report, alleging that the widow's allowance and that the fees allowed the administratrix and her attorney were excessive; they also allege that the administratrix failed to account for all premiums and interest received on the sale of government bonds and for an undivided one-half interest in a cemetery lot.

The administratrix filed a general denial to said objections, and in addition thereto alleged that the property of the estate consists of the joint earnings of herself and her husband, by reason of which she is entitled to all of the property now in her hands as administratrix.

At the conclusion of the hearing on the objections, the court held (1) that the administratrix failed to account for premiums and interest collected on the government bonds in the aggregate sum of $527.79; (2) that the claim of the administratrix for moneys advanced...