In re Estate of Abbott-Ochsner

299 Neb. 596
CourtNebraska Supreme Court
DecidedApril 13, 2018
DocketS-17-528
StatusPublished
Cited by12 cases

This text of 299 Neb. 596 (In re Estate of Abbott-Ochsner) is published on Counsel Stack Legal Research, covering Nebraska Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
In re Estate of Abbott-Ochsner, 299 Neb. 596 (Neb. 2018).

Opinion

Nebraska Supreme Court Online Library www.nebraska.gov/apps-courts-epub/ 07/06/2018 09:12 AM CDT

- 596 - Nebraska Supreme Court A dvance Sheets 299 Nebraska R eports IN RE ESTATE OF ABBOTT-OCHSNER Cite as 299 Neb. 596

In re Estate of M arcia G. A bbott-Ochsner, deceased. M ark D. A bbott, Personal R epresentative of the Estate of M arcia G. A bbott-Ochsner, deceased, appellant, v. Cynthia J. Sellon and Russell G. A bbott, appellees. ___ N.W.2d ___

Filed April 13, 2018. No. S-17-528.

1. Judgments: Jurisdiction. A jurisdictional issue that does not involve a factual dispute presents a question of law. 2. Jurisdiction: Appeal and Error. Before reaching the legal issues presented for review, it is the duty of an appellate court to determine whether it has jurisdiction over the appeal. 3. Final Orders. A special proceeding includes every special statutory remedy that is not in itself an action, or an integral step to commence it, join issues in it, and conduct it to a final hearing and judgment. 4. Decedents’ Estates: Final Orders. A proceeding under Neb. Rev. Stat. § 30-2457 (Reissue 2016) is a special proceeding. 5. Final Orders: Words and Phrases. A substantial right is an essential legal right, not a mere technical right. 6. Final Orders: Appeal and Error. An order affects a substantial right if it affects the subject matter of the litigation by diminishing a claim or defense that was available to the appellant prior to the order from which he or she is appealing. 7. Final Orders. It is not enough that the right itself be substantial; the effect of the order on that right must also be substantial. 8. Final Orders: Appeal and Error. A substantial right under Neb. Rev. Stat. § 25-1902 (Reissue 2016) is not affected when that right can be effectively vindicated in an appeal from the final judgment. 9. Decedents’ Estates: Final Orders: Appeal and Error. Orders denying a request to remove a personal representative for cause are final and immediately appealable by the person interested in the estate who peti- tioned for the personal representative’s removal. - 597 - Nebraska Supreme Court A dvance Sheets 299 Nebraska R eports IN RE ESTATE OF ABBOTT-OCHSNER Cite as 299 Neb. 596

10. Final Orders: Appeal and Error. To be a final order, the substan- tial right affected must be of the appellant and cannot be claimed vicariously. 11. Decedents’ Estates: Final Orders. In and of itself, and without addi- tional facts indicating otherwise, an order appointing a special admin- istrator pursuant to Neb. Rev. Stat. § 30-2425 (Reissue 2016) is not a final order. 12. Final Orders: Appeal and Error. An appellate court does not entertain direct appeals from interlocutory orders in order to avoid piecemeal review, chaos in trial procedure, and a succession of appeals granted in the same case to secure advisory opinions to govern further actions of the trial court. 13. Decedents’ Estates. The underlying purpose of the Nebraska Probate Code is to promote a speedy and efficient system for liquidating the estate of the decedent and making distribution to the successors. 14. Final Orders: Jurisdiction: Appeal and Error. An appellate court’s jurisdiction to review whether the lower court acted extrajurisdictionally presupposes its appellate jurisdiction over an appeal from a final order or judgment.

Appeal from the County Court for Douglas County: Lawrence E. Barrett, Judge. Appeal dismissed. Michael F. Coyle, Elizabeth A. Culhane, and Jacqueline M. DeLuca, of Fraser Stryker, P.C., L.L.O., for appellant. John M. Lingelbach, James A. Tews, and Minja Herian, of Koley Jessen, P.C., L.L.O., for appellees. Heavican, C.J., Cassel, Stacy, and Funke, JJ., and Pirtle, Judge. Heavican, C.J. INTRODUCTION This case involves the probate of Marcia G. Abbott-Ochsner’s estate, most of which consists of a trust that was the subject of a previous appeal to this court in In re Conservatorship of Abbott (Abbott I).1 Two siblings filed a petition in county court contesting the validity of the will presented for informal

1 In re Conservatorship of Abbott, 295 Neb. 510, 890 N.W.2d 469 (2017). - 598 - Nebraska Supreme Court A dvance Sheets 299 Nebraska R eports IN RE ESTATE OF ABBOTT-OCHSNER Cite as 299 Neb. 596

probate by their brother, who had been appointed by the county court as the personal representative of the estate. Pursuant to Neb. Rev. Stat. § 30-2429.01(1) (Reissue 2016), the personal representative transferred his siblings’ will con- test to the district court. Afterward, pursuant to Neb. Rev. Stat. § 30-2425 (Reissue 2016), the county court granted the siblings’ request to appoint a special administrator for the estate, pending resolution of the district court proceedings. The siblings had also sought appointment of a different personal representative, but the county court’s order did not remove the brother as personal representative. The brother appeals, arguing that the county court lacked jurisdiction to appoint a special administrator, because the case had been transferred to the dis- trict court. The siblings disagree and assert, as a threshold mat- ter, that an order appointing a special administrator pursuant to § 30-2425 is not a final order. BACKGROUND The “Abbott Living Trust” was created by Marcia G. Abbott- Ochsner (Marcia) and her first husband, George W. Abbott, in 1995. Marcia and George were cotrustees of the trust, which was divided into a revocable “‘Survivor’s Trust’” and an irrevocable “‘Family Trust.’”2 Marcia and George had three children—Russell G. Abbott, Cynthia J. Sellon (Cynthia), and Mark D. Abbott—who were beneficiaries. George died in 1996. Marcia suffered a stroke in 2011. As a result of the stroke, Marcia suffered from expressive aphasia—a disorder that affects the brain’s ability to use and understand language. In March 2015, Marcia appointed Mark as successor trustee to the living trust and Mark accepted the appointment. At the behest of Russell and Cynthia, the county court ordered the appointment of a conservator and removed Mark as trustee. At that time, the living trust was valued at approxi- mately $2 million.

2 Id. at 514, 890 N.W.2d at 475. - 599 - Nebraska Supreme Court A dvance Sheets 299 Nebraska R eports IN RE ESTATE OF ABBOTT-OCHSNER Cite as 299 Neb. 596

As described in Abbott I, the county court considered evi- dence that Mark was hostile toward Cynthia. Mark accused Cynthia of murdering their aunt and receiving an unequal share of their aunt’s estate. Mark repeatedly threatened to “‘make it even,’” using the assets of the trust.3 Mark described his rela- tionship with Russell and Cynthia as “‘WWIII.’”4 The county court also considered evidence that Mark had refused to provide documentation concerning the trust and trust activities, had acted as trustee before being appointed, and had facilitated money transfers resulting in negative tax consequences. The county court found that Mark had violated several of his duties under the Nebraska Uniform Trust Code, includ- ing his duty to administer the trust in good faith, his duty of loyalty, his duty of impartiality, and his duty to inform and report.

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Bluebook (online)
299 Neb. 596, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-estate-of-abbott-ochsner-neb-2018.