Reichle v. Zeman, 55324
| Decision Date | 21 February 1973 |
| Docket Number | No. 55324,55324 |
| Citation | 204 N.W.2d 636 |
| Parties | Paul REICHLE, Appellee, v. George A. ZEMAN, Jr., doing business under the name and Style of Ace Transfer and Storage Company, Appellant. |
| Court | Iowa Supreme Court |
Eldon L. Colton, Cedar Rapids, for appellant.
Robert C. Nelson, Cedar Rapids, for appellee.
Submitted to MOORE, C.J., and LeGRAND, REES, UHLENHOPP and HARRIS, JJ.
Defendant appeals from judgment of trial judge denying defendant's counterclaim asserted as a set-off against plaintiff's $2000 unpaid check claim. Defendant's sole assigned error is the trial court's findings are not supported by substantial evidence. We affirm.
I. Our review is not de novo. Rule 334, Rules of Civil Procedure. Fact findings in a law action tried to the court have the effect of a jury verdict. We review the record in the light most favorable to the judgment and if supported by substantial evidence and justified as a matter of law, it will not be disturbed on appeal. Rule 344(f) 1, R.C.P.; Farmers Butter & Dairy Coop. v. Farm Bur. Mut. Ins., Co., Iowa, 196 N.W.2d 533, 535; Weisbrod v. State of Iowa, Iowa, 193 N.W.2d 125, 127; In re Estate of Cory, Iowa, 184 N.W.2d 693, 695.
In 1962 plaintiff, defendant and defendant's wife operated a furniture sales company as a partnership in Cedar Rapids. They incorporated in 1963. Each was issued 10,000 shares of stock. On April 14, 1964 the corporation issued two checks totaling $1736.72 to the federal and state governments to cover income tax liability of plaintiff incurred prior to incorporation. At the same time the corporation issued two checks totaling $718.91 to pay defendant Zeman's income tax liability. These funds shortly before issuance of the checks had been held in a special bank account in the name of Mrs. Zeman. Plaintiff testified their source was rebate checks from finance company during the partnership and that the special account had been established because income tax was not being withheld. He denied any agreement to repay the amounts used to cover his income taxes.
On September 6, 1965, plaintiff Reichle sold his 10,000 shares in the corporation to the Zemans for $10,000. Nothing was mentioned of any claimed liability for the 1964 income tax payments. Plaintiff received payment by checks of 5000, 3000 and 2000 dollars. The first two were paid on the dates agreed to by the parties. When past due, payment of the $2000 check was refused by the Zemans. They claimed the 1964...
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...take divergent views of the facts but we consider the evidence in the light most favorable to the trial court's findings. Reichle v. Zeman, 204 N.W.2d 636 (Iowa). Orvin H. Schnebly has Rh-positive blood. His wife, Wanda Schnebly, has Rh-negative blood. Prior to the present events, Mr. and M......
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...construed to uphold, rather than defeat, the judgment. Frantz v. Knights of Columbus, 205 N.W.2d 705, 708 (Iowa 1973); Reichle v. Zeman, 204 N.W.2d 636, 637 (Iowa 1973); Dobson v. Jewell, 189 N.W.2d 547, 550 (Iowa These principles do not preclude inquiry into whether trial court applied err......
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Wetz v. Thorpe, 56128
...without a jury are binding upon us if supported by substantial evidence. Rule 344(f)(1), Rules of Civil Procedure; Reichle v. Zeman, 204 N.W.2d 636, 637 (Iowa 1973). In considering the propriety of a motion for directed verdict, the court views the evidence in the light most favorable to th......
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Hammer v. Ida County, 2--56438
...be construed to uphold rather than defeat the judgment. Frantz v. Knights of Columbus, 205 N.W.2d 705, 708 (Iowa 1973); Reichle v. Zeman, 204 N.W.2d 636, 637 (Iowa 1973); Dobson v. Jewell, 189 N.W.2d 547, 550 (Iowa III. Section 472.14, The Code, 1966, provided in pertinent part as follows: ......