Buser v. Buser CA4/1

CourtCalifornia Court of Appeal
DecidedFebruary 19, 2014
DocketD064000
StatusUnpublished

This text of Buser v. Buser CA4/1 (Buser v. Buser CA4/1) is published on Counsel Stack Legal Research, covering California Court of Appeal primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Buser v. Buser CA4/1, (Cal. Ct. App. 2014).

Opinion

Filed 2/19/14 Buser v. Buser CA4/1 NOT TO BE PUBLISHED IN OFFICIAL REPORTS California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions not certified for publication or ordered published, except as specified by rule 8.1115(b). This opinion has not been certified for publication or ordered published for purposes of rule 8.1115.

COURT OF APPEAL, FOURTH APPELLATE DISTRICT

DIVISION ONE

STATE OF CALIFORNIA

D064000 MARTIN BUSER, as Trustee

Respondent, (Super. Ct. No. 37-2010-00150555-PR- TR-NC) v.

DOUGLAS BUSER,

Appellant.

APPEAL from an order of the Superior Court of San Diego County, Julia Craig

Kelety, Judge. Affirmed.

Douglas Buser, in pro. per., for Objector and Appellant.

Hickson Kipnis & Barnes, Howard A. Kipnis and Steven J. Barnes for Petitioner

and Respondent.

Douglas Buser appeals from a probate court order approving a preliminary

distribution of the assets in the trust established by appellant's deceased parents.

Appellant asserts the court abused its discretion in approving the preliminary distribution.

We reject this contention and affirm. FACTUAL AND PROCEDURAL BACKGROUND

In 1997, Floyd and Donna Buser (the parents) established a trust for the

distribution of their assets upon their death to their three sons (appellant, Martin Buser,

and Burton Buser). Martin was named as successor trustee upon their death or incapacity

and was granted power of attorney. In 2009, Donna died. Martin gradually assumed

responsibility for the management of Floyd's financial affairs, and in 2011 took over as

successor trustee due to Floyd's dementia.

The parents owned five real estate properties, known as the Padilla, Park, Bogue,

Rosecrans, and San Marino properties.1 Before Floyd's death, Burton moved into the

San Marino property (where he and his wife took care of Floyd) and appellant moved

into the Rosecrans property. Apparently Burton and appellant did not pay rent. Starting

in 2010, Martin and appellant became involved in litigation that relates to the trust but

concerns issues not directly involved in this appeal. A separate appeal filed by appellant

arising from this dispute is currently pending before our court. (Buser v. Buser,

D063381.)

On May 3, 2012, Floyd died. As we detail below, nine months after Floyd's death,

Martin filed with the court a plan for final distribution of the trust assets, and appellant

objected to this plan. After several hearings, the court approved a preliminary

1 The parties refer to one of the properties as both the San Marino property and the Winthrop property; we refer to it as San Marino. 2 distribution of assets, with the issue of the final distribution to be decided at a future date.

The order approving the preliminary distribution is the subject matter of this appeal.2

I. Distribution Proposals and Objections Considered by the Court

The trust provides for the distribution of the trust assets in equal shares to the three

sons. Relevant to the issues raised on appeal, in 2006 the parents amended the trust to

accommodate a $186,000 loan they made to Burton that was not repaid. The amendment

states that "[a]ssets of the estate equal in value to $186,000" shall be distributed to both

appellant and Martin, and the "balance of the estate shall be distributed in equal shares"

to the three sons.3

A. Martin's Proposed Final Distribution Plan and Appellant's Objections

On February 8, 2013, Martin filed a final accounting (for the period of May 3,

2012 through October 31, 2012), and a petition for approval of a final distribution of the

trust estate (the Final Distribution Plan or Plan). In this pleading, Martin stated generally

that some of the beneficiaries owed obligations to the trust and others were entitled to

payments, and noted that the trust assets were to be distributed equally to the three sons

after first deducting $186,000 from Burton's share.

2 Appellant was represented by counsel in the proceedings before the trial court, and is representing himself on appeal.

3 The amendment states in relevant part: "Settlors made loans to their son, BURTON G. BUSER in the approximate amount of $186,000.00. These loans have not been repaid and were discharged in bankruptcy. . . . [¶] . . . [¶] . . . The . . . Trust . . . shall be distributed as follows: [¶] (i) Assets of the estate equal in value to $186,000.00 shall be distributed to DOUGLAS A. BUSER . . . . [¶] (ii) Assets of the estate equal in value to $186,000.00 shall be distributed to MARTIN B. BUSER . . . . [¶] (iii) The balance of the estate shall be distributed in equal shares to the sons of Settlors . . . ." 3 More specifically, the Final Distribution Plan states that as of October 31, 2012,

the total value of the estate is $5,670,196.96. Before calculating the one-third

distribution to each beneficiary, the Plan states there are two "[e]qualling allocation[s]"

for appellant and Martin: that is, (1) $186,000 and $18,500 to appellant, and (2)

$186,000 and $48,500 to Martin.4 After these equaling allocations, the Plan states that

the total value of the estate is $5,231,196.96, which entitles each beneficiary to a one-

third distribution of $1,743,732.32.

The Plan then calculates the particular distributions for each beneficiary. For

appellant, he is first entitled to the equaling allocations of $186,000 and $18,500.

Second, his one-third estate distribution of $1,743,732.32 is allocated as: (a) receipt of

the Rosecrans property valued at $1.4 million; (b) receipt of personal property from the

estate valued at $14,133; (c) $184,682.34 debt to estate owed by appellant (consisting of

$50,000 for a loan; $119,682.34 for court costs; and $15,000 for rent receivables); (d)

$50,000 to be kept in the estate as a reserve for expenses and contingencies; and (e)

$94,916.98 cash distribution from the estate to appellant. The total cash distribution to

appellant would be $299,416.98 (the equaling allocations of $186,000 and $18,500, plus

the $94,916.98 from the one-third distribution).

Burton's proposed distribution consists of his one-third estate distribution of

$1,743,732.32 allocated as: (1) receipt of personal property from the estate valued at

$14,134; (2) $13,569.14 debt to the estate owed by Burton (consisting of $3,364 for a car

4 The $18,500 and $48,500 equaling allocations owed to appellant and Martin, respectively, are referred to in a 2011 settlement agreement reached between the parties. 4 loan and $10,205.14 for rent receivables); (3) $50,000 reserve kept in the estate; and (4)

$1,666,029.18 cash distribution from the estate to Burton.

For Martin, he is first entitled to the equaling allocations of $186,000 and $48,500.

Second, his estate distribution consists of: (a) receipt of the Padilla, Park, Bogue, and

San Marino properties, valued at $575,000, $880,000, $1,750,000, and $897,600.41,

respectively; (b) personal property valued at $14,133; and (c) $50,000 reserve kept in the

estate. This estate distribution (the real estate, personal property, and reserve) totals

$4,166,733.41, which exceeds his one-third share of $1,743,732.32 by $2,423,001.09.

Accordingly, he is required to make a $2,188,501.09 cash contribution to the estate

(consisting of $2,423,001.09 minus his equaling allocations of $186,000 and $48,500).

Appellant's Objections

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