OPINION ON REHEARING
JOHN CAYCE, Chief Justice.
We withdraw our opinion of October 5, 2006 and substitute the following. We deny Appellee’s Motion for Rehearing.
I. Introduction
Howard Kirk Gibbs, Candace Gibbs Watson, and Kenneth Vernon Gibbs (collectively, appellants) appeal from an adverse judgment for Kip H. Gibbs, as Next Friend for Kathryn Houseworth Gibbs and Co-Guardian of the Estate of Kathryn Houseworth Gibbs. In ten issues, appellants contend that (1) the trial court, which is a statutory probate court, lacked subject matter jurisdiction over Kip’s claims, (2) the trial court committed harmful error by failing to timely file findings of fact and conclusions of law, (3)-(4) the trial court erred in holding appellants liable for tax
penalties because that claim was never pleaded, (5)-(8) the evidence is legally and factually insufficient to support Kip’s claims for breach of fiduciary duty and restitution and to support the damages awards for those claims, (9) the trial court erred by removing appellants as trust beneficiaries, and (10) the court’s award of attorney’s fees is improper because it lacks a statutory or contractual basis. We reverse the trial court’s judgment and render judgment dismissing the case.
II. Background Facts and Procedural History
The Mary L. Houseworth Revocable Trust (Houseworth Trust) was established by Mary L. Houseworth on July 17, 1990. The Houseworth Trust provided for monthly distributions to Mary’s daughter, Kathryn Houseworth Gibbs. Upon Kathryn’s death, Kathryn’s four children, the appellants and appellee herein, were to be the final trust beneficiaries. Mary House-worth died in 1991, her will was probated, and the revocable trust became irrevocable.
The Kathryn Houseworth Gibbs Irrevocable Trust (Gibbs Trust) was also established in 1990. The beneficiaries of the Gibbs Trust were Mary Houseworth, Kathryn Gibbs, and Kathryn’s four children. The Gibbs Trust provided for distributions to any of the beneficiaries for health emergencies and provided for coordination of maintenance distributions to Kathryn for her living expenses. As with the House-worth Trust, Kathryn’s children were the ultimate trust beneficiaries.
The Gibbs Trust also provided that, if Kathryn and any three of her four children agreed in writing, additional trust funds could be removed from the Trust for Kathryn’s benefit. In 1998, allegedly fearing the circumstances surrounding the impending Y2K scare, Kathryn and three of her four children — appellants—signed written authorizations to withdraw $1,015,000 from the Gibbs Trust. Appellants used approximately $701,000 of the money to purchase gold coins. They also purchased food and other items in preparation for Y2K.
Kip Gibbs was not consulted regarding the funds withdrawal. Consequently, in September 2000, Kip filed suit as next friend of Kathryn against appellants in Denton County Probate Court. In the suit, Kip asserted claims against appellants for restitution/money had and received and breach of fiduciary duties related to removal of the trust funds. Kip asked that a constructive trust be declared over all of Kathryn’s property and assets under appellants’ control; asked the trial court to “terminat[e] ... any right, power, or authority by any of the [appellants] over the Trust assets or the interference with the duly appointed and acting Trustee”; and sought punitive damages and attorney’s fees.
Thereafter, on May 7, 2001, Kip and his wife Sandra filed an application for a temporary guardianship over Kathryn’s estate. That same day, the probate court issued an order approving the guardianship. On May 15, 2001, the trial court entered an order extending the temporary guardianship until July 6, 2001.
On July 6, the court entered an order purporting to ex
tend the temporary guardianship until August 3, 2001.
Meanwhile, on June 29, 2001, Kip filed an application to convert the temporary guardianship of Kathryn’s estate to a permanent guardianship. Appellants never contested the application for a temporary guardianship; however, on July 13, 2001, they contested the application for conversion of the temporary guardianship into a permanent one.
On October 5, 2001, the trial court again issued an order purporting to extend the temporary guardianship of Kathryn’s estate “until further order of this court.” Also in the October 5 order, the trial court “transferred as an ancillary action to this guardianship action” Kip’s restitution and breach of fiduciary duty claims against appellants. On April 27, 2004, the trial court entered an order purporting to convert the temporary guardianship over Kathryn’s estate into a permanent guardianship.
On September 13, 2004, the trial court called the underlying suit to trial, but appellants did not attend. The trial court rendered a final judgment against appellants on Kip’s restitution and breach of fiduciary duty claims and awarded Kip a total of $1,060,799.21 in actual and punitive damages and prejudgment interest. The trial court also modified the trusts to remove appellants as trust beneficiaries.
III. The Statutory Probate Court’s Jurisdiction
In their first issue, appellants assert that the trial court, a statutory probate court, had no subject matter jurisdiction over Kip’s claims against them for restitution and breach of fiduciary duty. Appellants contend that the district court had exclusive jurisdiction over these claims and that the guardianship provided no basis for the trial court’s jurisdiction because it expired by operation of law on July 6, 2001. Kip contends that the trial court had subject matter jurisdiction over his restitution and breach of fiduciary duty claims by virtue of former probate code sections 5(d) and 5A(c)(d) and section 115.001(d) of the Texas Trust Code.
A. Probate and Trust Codes
A statutory probate court may exercise only that jurisdiction accorded it by statute.
Former section 5(e) provides that “[a] statutory probate court has concurrent jurisdiction with the district court ... in all actions involving an inter vivos trust ... and in all actions involving a testamentary trust.”
Likewise, former
section 5A(e) provides that “[a] statutory probate court has concurrent jurisdiction with the district court in all actions ... (2) involving an inter vivos trust; ... and (4) involving a testamentary trust.”
Former section 5A(d) provides that “[a] statutory probate court may exercise the pendent and ancillary jurisdiction necessary to promote judicial efficiency and economy.”
Because a statutory probate court’s jurisdiction over actions involving trusts is concurrent with that of the district court,
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OPINION ON REHEARING
JOHN CAYCE, Chief Justice.
We withdraw our opinion of October 5, 2006 and substitute the following. We deny Appellee’s Motion for Rehearing.
I. Introduction
Howard Kirk Gibbs, Candace Gibbs Watson, and Kenneth Vernon Gibbs (collectively, appellants) appeal from an adverse judgment for Kip H. Gibbs, as Next Friend for Kathryn Houseworth Gibbs and Co-Guardian of the Estate of Kathryn Houseworth Gibbs. In ten issues, appellants contend that (1) the trial court, which is a statutory probate court, lacked subject matter jurisdiction over Kip’s claims, (2) the trial court committed harmful error by failing to timely file findings of fact and conclusions of law, (3)-(4) the trial court erred in holding appellants liable for tax
penalties because that claim was never pleaded, (5)-(8) the evidence is legally and factually insufficient to support Kip’s claims for breach of fiduciary duty and restitution and to support the damages awards for those claims, (9) the trial court erred by removing appellants as trust beneficiaries, and (10) the court’s award of attorney’s fees is improper because it lacks a statutory or contractual basis. We reverse the trial court’s judgment and render judgment dismissing the case.
II. Background Facts and Procedural History
The Mary L. Houseworth Revocable Trust (Houseworth Trust) was established by Mary L. Houseworth on July 17, 1990. The Houseworth Trust provided for monthly distributions to Mary’s daughter, Kathryn Houseworth Gibbs. Upon Kathryn’s death, Kathryn’s four children, the appellants and appellee herein, were to be the final trust beneficiaries. Mary House-worth died in 1991, her will was probated, and the revocable trust became irrevocable.
The Kathryn Houseworth Gibbs Irrevocable Trust (Gibbs Trust) was also established in 1990. The beneficiaries of the Gibbs Trust were Mary Houseworth, Kathryn Gibbs, and Kathryn’s four children. The Gibbs Trust provided for distributions to any of the beneficiaries for health emergencies and provided for coordination of maintenance distributions to Kathryn for her living expenses. As with the House-worth Trust, Kathryn’s children were the ultimate trust beneficiaries.
The Gibbs Trust also provided that, if Kathryn and any three of her four children agreed in writing, additional trust funds could be removed from the Trust for Kathryn’s benefit. In 1998, allegedly fearing the circumstances surrounding the impending Y2K scare, Kathryn and three of her four children — appellants—signed written authorizations to withdraw $1,015,000 from the Gibbs Trust. Appellants used approximately $701,000 of the money to purchase gold coins. They also purchased food and other items in preparation for Y2K.
Kip Gibbs was not consulted regarding the funds withdrawal. Consequently, in September 2000, Kip filed suit as next friend of Kathryn against appellants in Denton County Probate Court. In the suit, Kip asserted claims against appellants for restitution/money had and received and breach of fiduciary duties related to removal of the trust funds. Kip asked that a constructive trust be declared over all of Kathryn’s property and assets under appellants’ control; asked the trial court to “terminat[e] ... any right, power, or authority by any of the [appellants] over the Trust assets or the interference with the duly appointed and acting Trustee”; and sought punitive damages and attorney’s fees.
Thereafter, on May 7, 2001, Kip and his wife Sandra filed an application for a temporary guardianship over Kathryn’s estate. That same day, the probate court issued an order approving the guardianship. On May 15, 2001, the trial court entered an order extending the temporary guardianship until July 6, 2001.
On July 6, the court entered an order purporting to ex
tend the temporary guardianship until August 3, 2001.
Meanwhile, on June 29, 2001, Kip filed an application to convert the temporary guardianship of Kathryn’s estate to a permanent guardianship. Appellants never contested the application for a temporary guardianship; however, on July 13, 2001, they contested the application for conversion of the temporary guardianship into a permanent one.
On October 5, 2001, the trial court again issued an order purporting to extend the temporary guardianship of Kathryn’s estate “until further order of this court.” Also in the October 5 order, the trial court “transferred as an ancillary action to this guardianship action” Kip’s restitution and breach of fiduciary duty claims against appellants. On April 27, 2004, the trial court entered an order purporting to convert the temporary guardianship over Kathryn’s estate into a permanent guardianship.
On September 13, 2004, the trial court called the underlying suit to trial, but appellants did not attend. The trial court rendered a final judgment against appellants on Kip’s restitution and breach of fiduciary duty claims and awarded Kip a total of $1,060,799.21 in actual and punitive damages and prejudgment interest. The trial court also modified the trusts to remove appellants as trust beneficiaries.
III. The Statutory Probate Court’s Jurisdiction
In their first issue, appellants assert that the trial court, a statutory probate court, had no subject matter jurisdiction over Kip’s claims against them for restitution and breach of fiduciary duty. Appellants contend that the district court had exclusive jurisdiction over these claims and that the guardianship provided no basis for the trial court’s jurisdiction because it expired by operation of law on July 6, 2001. Kip contends that the trial court had subject matter jurisdiction over his restitution and breach of fiduciary duty claims by virtue of former probate code sections 5(d) and 5A(c)(d) and section 115.001(d) of the Texas Trust Code.
A. Probate and Trust Codes
A statutory probate court may exercise only that jurisdiction accorded it by statute.
Former section 5(e) provides that “[a] statutory probate court has concurrent jurisdiction with the district court ... in all actions involving an inter vivos trust ... and in all actions involving a testamentary trust.”
Likewise, former
section 5A(e) provides that “[a] statutory probate court has concurrent jurisdiction with the district court in all actions ... (2) involving an inter vivos trust; ... and (4) involving a testamentary trust.”
Former section 5A(d) provides that “[a] statutory probate court may exercise the pendent and ancillary jurisdiction necessary to promote judicial efficiency and economy.”
Because a statutory probate court’s jurisdiction over actions involving trusts is concurrent with that of the district court,
the district court’s jurisdiction over actions involving trusts determines the extent of a statutory probate court’s jurisdiction over such actions.
Section 115.001(a) of the trust code provides that a district court has original and exclusive jurisdiction— except for jurisdiction conferred by law on a statutory probate court
— over all proceedings “concerning trusts,” including proceedings to:
(1) construe a trust instrument;
(2) determine the law applicable to a trust instrument;
(8) appoint or remove a trustee;
(4) determine the powers, responsibilities, duties, and liability of a trustee;
(5) ascertain beneficiaries;
(6) make determinations of fact affecting the administration, distribution, or duration of a trust;
(7) determine a question of fact arising in the administration or distribution of a trust;
(8) relieve a trustee from any or all of the duties, limitations, and restrictions otherwise existing under the terms of the trust instrument or of this subtitle;
(9) require an accounting by a trustee, review trustee fees, and settle interim or final accounts; and
(10) surcharge a trustee.
Texas courts construing section 115.001(a) and its predecessor, Texas Trust Act article 7425b-24A, have consistently held that these statutes provide the exclusive list of actions “concerning trusts” over which a district court has jurisdiction.
The goal of statutory construction is to give effect to legislative intent.
Unless a statute is ambiguous,
we discern that intent from the language of the statute itself.
A statutory provision will not
be construed to lead to an absurd result if the provision is subject to another more reasonable interpretation.
Further, we consider the provisions of a statute as a whole and not in isolation.
Kip’s causes of action against appellants for restitution and breach of fiduciary duty are not enumerated in section 115.001(a), nor do they fall within its scope. Kip has asserted fraud-type claims against appellants, alleging that Kathryn was “extremely gullible,” “incapable of protecting her own interests,” and was “browbeaten,” “cajoled,” and “terrorized” by appellants into signing a blanket authorization for withdrawal of trust funds, which appellants wrongfully used to take control of the trust property for their own purposes. None of the categories listed in section 115.001(a) encompasses these types of claims. “All of [the actions enumerated in section 115.001(a)] involve actions relating to the trust itself or the operation thereof. None involves anything remotely resembling a tort action.”
Further, nothing in the plain language of section 115.001(a) authorizes the trial court to modify the trust documents, as Kip requested, to terminate appellants’ rights as beneficiaries to the trust assets.
Notwithstanding the statutory limitations on the trial court’s jurisdiction, Kip contends that the trial court had concurrent jurisdiction with the district court over his claims because they “relat[ed] to” the Houseworth and Gibbs Trusts. We decline to read the statutes so broadly.
The mere fact that trust funds are implicated by a claim does not transform the claim into one “concerning” or “involving” trusts.
Under Kip’s theory, every lawsuit touching on trust funds, however slightly or tangentially, would come within the subject matter jurisdiction of the statutory probate courts, regardless of the subject matter. Indeed, construing section 115.001(a) as Kip suggests would render meaningless the carefully drafted categories enumerated in the statute.
We may not construe a statute to lead to an absurd result if it is subject to another more
reasonable interpretation.
Moreover, we may not construe a statute in any manner that fails to give effect to all the provisions the legislature enacted or that reduces any provision to mere surplusage.
For these reasons, we hold that Kip’s claims for restitution and breach of fiduciary duty do not “involve” or “concern” trusts as those terms are used in the statutes and, therefore, are not within the statutory probate court’s limited statutory jurisdiction. Accordingly, Kip cannot rely on former probate code sections 5(d) and 5A(c)-(d) or trust code section 115.001 as a basis for the trial court’s subject matter jurisdiction in this case.
B. Temporary Guardianship
Next, we consider whether the temporary guardianship provided a basis for the trial court’s subject matter jurisdiction over Kip’s claims under then probate code sections 607(d), 608 and 5A(d).
Former Probate Code section 607(d) provides that “[a] statutory probate court may exercise the pendent and ancillary jurisdiction necessary to promote judicial efficiency and economy.”
Former section 608 provides,
A judge of a statutory probate court, on the motion of a party to the action or of a person interested in a guardianship, may transfer to the judge’s court from a district, county, or statutory court a cause of action appertaining to or incident to a guardianship estate that is pending in the statutory probate court or a cause of action in which a personal representative of an estate pending in the statutory probate court is a party and may consolidate the transferred cause of action with the other proceedings in the statutory probate court relating to the guardianship estate.
Kip contends that the guardianship estate created by the trial court’s May 7, 2001 order approving the temporary guardian was pending in the trial court at the time of the trial court’s October 5, 2001 transfer order, and, therefore, that the trial court had the authority under section 608 to transfer and consolidate Kip’s claims with this pending guardianship estate. We disagree.
Probate code section 875(h) provides that a temporary guardianship expires by operation of law sixty days after the guardianship is commenced, unless it is contested within the sixty-day period.
In
this case, the sixtieth day after the trial court issued the May 7, 2001 order approving the temporary guardianship was July 6, 2001. Appellants did not contest the application for temporary guardianship. Therefore, the temporary guardianship expired by operation of law on July 6, 2001.
Because the guardianship had expired before the trial court’s attempted transfer of Kip’s claims, there was no estate pending that would trigger the trial court’s transfer power under the probate code.
The trial court, therefore, had no authority to transfer the claims by its October 5, 2001 order. The only actions the trial court was authorized to take were those necessary to close the guardianship and discharge the temporary guardian.
Kip contends, however, that his September 2000 lawsuit against appellants was a contest for purposes of section 875(h) and (k) that gave the trial court statutory authority to extend the temporary guardianship beyond the sixtieth day.
We disagree. The contest referenced in this section refers to a challenge to the temporary guardianship itself, not to a lawsuit filed by the temporary guardian against third parties.
Kip’s September 2000 lawsuit — which predated the temporary guardianship by eight months — did not contest the temporary guardianship. Consequently, the trial court was not statutorily authorized to further extend the temporary guardianship by its October 5, 2001 order.
Kip also argues that appellants have admitted that they contested the temporary guardianship before July 6, 2001, because they filed a lis pendens stating that they had contested the temporary guardianship on May 15, 2001. The lis pendens states, however, that
Kathryn
commenced a lawsuit in the temporary guardianship proceeding against “Kenneth Vernon Gibbs, and others”
on May 15, 2001, the purpose of which was to “protest the appointment of unqualified permanent guardians of the Ward, Kathryn House-worth Gibbs and protect the estate of said Ward.” Nothing in the lis pendens shows that Kathryn or appellants contested the temporary guardianship on May 15, 2001.
Finally, Kip argues that the trial court had the authority to transfer his claims against appellants into the expired guardianship because a statutory probate court does not lose jurisdiction over a temporary guardianship until it is closed and, in closing the guardianship, the court can exercise jurisdiction over claims ancillary to the temporary guardianship such as Kip’s claims against appellants. Kip asserts that the expiration of a temporary guardianship under section 875(h) is procedural and does not affect the court’s subject matter jurisdiction.
We agree that a statutory probate court does not lose jurisdiction over an expired temporary guardianship until it is closed; however, the court’s authority over an uncontested, expired temporary guardianship is limited by statute.
As we have noted, sections 878 and 879 of the probate code only authorize the court to take those actions necessary to close an uncontested temporary guardianship and discharge the guardian.
Such actions do not include transferring other proceedings into the expired temporary guardianship. Indeed, to hold that the court had the authority to transfer Kip’s tort claims against appellants into the expired guardianship would result in the temporary guardianship continuing indefinitely — in direct contravention of the legislative intent stated in section 875(h) that an uncontested temporary guardianship may not remain in effect more than sixty days.
For all of these reasons, we hold that the trial court lacked statutory authority to transfer into the expired temporary guardianship Kip’s claims against appellants and that the court’s October 5, 2001 order purporting to do so is void.
Thus, Kip cannot rely on the temporary guardianship as a basis for the trial court’s subject matter jurisdiction in this case.
C. Application to Convert Temporary Guardianship to Permanent Guardianship
On rehearing, Kip contends, among other arguments, that his Application to Convert the Temporary Guardianship of the Estate to Permanent Guardianship of the Estate meets the statutory requirements of an application for permanent guardianship under section 682 of the probate code,
and that, because the application was pending and contested by appellants, the trial court had the authority to appoint a temporary guardian and transfer Kip’s claims into the permanent guardianship proceeding. As we have noted, however, there was no guardianship estate pending in the trial court at the time it attempted to transfer Kip’s claims. The mere filing of an application for permanent guardianship in the trial court did not create a guardianship estate or cause a guardianship estate to be “pending” for the purpose of the transfer statute.
Nor did the trial court’s attempts to extend the expired temporary guardianship while the application for permanent guardianship was pending cause a guardianship estate to be pending for the purpose of the transfer statute. When the temporary guardianship expired without a contest, the trial court had no authority to continue the guardianship, or to direct the guardians to further act.
Accordingly, the attempt by the trial court on October 5, 2001 to extend the expired temporary guardianship was of no effect.
The only procedure available to the trial court for appointing a new temporary guardian pending its determination of Kip’s contested application for permanent guardianship is that set forth in section 875 of the Probate Code. Section 875(g) provides, in relevant part, that if
the court determines that the applicant [for a temporary guardianship] has established that there is substantial evidence that the person is a minor or other incapacitated person, that there is imminent danger that the physical health or safety of the respondent will be seriously impaired, or that the respondent’s estate will be seriously damaged or dissipated unless immediate action is taken, the court shall appoint a temporary guardian by written order. The court shall assign to the temporary guardian only those powers and duties that are necessary to protect the respondent against the imminent danger shown. The powers and duties must be described in the order of appointment.
Additionally, section 875(k) provides,
If an application ... for a permanent guardianship is challenged or contested, the court, on the court’s own motion or
on the motion of any interested party, may appoint a new temporary guardian without issuing additional citation if the court finds that the appointment is necessary to protect the proposed ward or the proposed ward’s estate.
A temporary guardian appointed under this subsection must qualify in the same form and manner required of a guardian under this
code....
The record shows that the trial court did not attempt to qualify a new temporary guardian “in the same form and manner required of a guardian” under the code after the original temporary guardianship expired on July 6, 2001.
Therefore, no estate was pending when the trial court attempted to transfer Kip’s claims. The trial court, therefore, had no transfer jurisdiction over the claims.
In summary, neither the probate code, the trust code, the temporary guardianship, nor the application to convert the temporary guardianship to a permanent guardianship gives the trial court subject matter jurisdiction over Kip’s tort claims against appellants for restitution and breach of fiduciary duty. Accordingly, we hold that the trial court lacked subject matter jurisdiction over those claims and that its judgment rendered against appellants on the claims is void.
We sustain appellants’ first issue.
IV. Conclusion
Having sustained appellants’ first issue, we vacate the trial court’s judgment and render judgment dismissing the cause.
Appellee’s Motion for Rehearing is denied.