In Re Larson's Estate

428 P.2d 558, 71 Wash. 2d 349, 1967 Wash. LEXIS 949
CourtWashington Supreme Court
DecidedJune 1, 1967
Docket38691
StatusPublished
Cited by22 cases

This text of 428 P.2d 558 (In Re Larson's Estate) is published on Counsel Stack Legal Research, covering Washington 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 Larson's Estate, 428 P.2d 558, 71 Wash. 2d 349, 1967 Wash. LEXIS 949 (Wash. 1967).

Opinion

Donworth, J.

Henry Larson died intestate April 7, 1964. He was survived by his widow, four grown children by a prior marriage, including appellant, and one stepdaughter.

July 1, 1964, an inventory of decedent’s estate was filed, showing a total appraised valuation of $58,556.76. Included in the inventory as an asset was an item denominated “Open Account Loan to Clifford S. Larson” in the sum of $8,500.

October 28, 1964, a motion was filed in the administration proceeding wherein the four children of decedent requested *350 the court to strike from the inventory of the estate two-items, one of which was the open account loan. Attached to the motion was an affidavit of Clifford Larson in which he alleged that decedent, during his lifetime, had made a gift to him of the $8,500 referred to as an open account loan. The dispute concerning the other item listed in the motion to strike was resolved by the written stipulation of the parties concerned and is not material to this action.

By answer, the stepdaughter of decedent, as administratrix of the estate, alleged that she had listed in the inventory of the estate an item designated as an “Open Account Loan to Clifford S. Larson $8,500.00,” which was made April 10, 1963, and is now due and owing, and no part thereof has been paid. The answer prayed for declaratory relief against Clifford Larson with respect to this item. The matter came on for hearing before the court sitting without a jury, and at the close of appellant’s evidence the court denied the motion to strike the $8,500 item from the inventory of the estate. The court entered seven findings of fact and five conclusions of law, and decreed that there was presently due and owing from Clifford S. Larson to the estate of decedent, the sum of $8,500 plus statutory interest from June 24, 1964, the date of the entry of the inventory. From that decree, Clifford Larson has appealed.

That the $8,500 was delivered to Clifford Larson by his father, decedent, is evidenced by a check dated April 10, 1963, written by the decedent on the First Independent Bank of Battleground, Washington, payable to Clifford Larson, in the sum of $8,500. On the face of the check, in handwriting identified as that >of decedent, are the words “As Loan.”

Subsequently, appellant wrote a note to his father, dated March 26, 1964, on a piece of notebook paper. The note read:

Dad
It looks like you are going to be pretty well kept under watch so I’ll try to let you know this way rather than *351 start a fuss. I am wondering what to do about the check you wrote for the land[ 1 ] last year, if you want it payed back now, I’ll go to the bank, because I have heard some rumers that the Cancelled Check will be used on me on account of the size on it, If you could, I would like to have the Cancelled Check which I may need for income tax reasons, but I don’t know how you want to handle this now. I don’t dare wait any longer before doing something.

On the reverse side of the same piece of paper, in handwriting identified as being that of decedent, was written:

Keep it No Return Maby Pay Income Tax will try and find check Hur and Cleo got lawyers in Van Cover to stop my Bank Biss in Wibaux Mont.

After hearing, the trial court entered the following findings of fact:

1. On April 10, 1963 Henry L. Larson made an open account loan to his son, Clifford S. Larson, in the amount of $8,500.00.
2. It appears from the evidence introduced by Clifford S. Larson that on or about March 26, 1964 Clifford wrote a note to his father, Henry L. Larson, in which Clifford stated in part: . . . [Note set forth above was quoted by the trial court with emphasis on the word “now” appearing in the note.] The above note written by Clifford S. Larson is ambiguous. Its most obvious meaning is to request information as to what, if anything, his father wanted him to do about the loan at that time.
3. The note on the back of the note written by Clifford S. Larson to Henry L. Larson was written by Henry L. Larson. It appears from the evidence introduced by Clifford S. Larson that it was written in response to the note written by Clifford S. Larson to his father. It reads in part: . . . [The note set forth above was here quoted in part by the court.] The note from Henry L. Larson is also ambiguous. It does not evidence an intent to make a gift of $8,500.00 to Clifford S. Larson to the exclusion of the other children of Henry L. Larson.
*352 4. Henry L. Larson was a frugal and thrifty man.
5. Within two months of the time of his death, Henry L. Larson indicated in a letter to the president of a bank in Wibaux, Montana that he wanted a certain certificate of deposit in that bank to be divided equally among his four children.
6. There was no evidence introduced that the loan to Clifford S. Larson was ever repaid. There was no evidence introduced that the loan to Clifford S. Larson by Henry L. Larson was ever satisfied in any manner. There was no evidence introduced that Henry L. Larson ever intended to make a gift of the $8,500.00 loan to his son, Clifford S. Larson, to the exclusion of his other children.
7. Clifford S. Larson failed to sustain his burden of proving such delivery of the claimed gift as would divest, absolutely and irrevocably, the alleged donor, Henry L. Larson, of the present dominion and control over the subject of the alleged gift, and confer upon the alleged donee Clifford S. Larson the dominion and control of that property.

Appellant assigns as error each of the above-quoted findings of fact.

Based on the findings of fact, the trial court entered the following conclusions of law:

■1. This court has jurisdiction over Clifford S. Larson and the matter at issue in this estate.
2. Henry L. Larson made an open account loan of $8,500.00 to his son Clifford S. Larson on April 10, 1963. Said loan was never repaid or satisfied in any manner.
3. In the last months before his death Henry L. Larson desired to treat all of his children equally in the division of his property.
4. Clifford S. Larson failed to sustain his burden of proving by evidence which is clear, convincing, strong ■and satisfactory that Henry L. Larson had a clear and unmistakable intention to make a gift of the $8,500.00 loan to his son Clifford S. Larson, and Clifford S. Larson failed to sustain his burden of proving the delivery of the 'claimed gift from Henry L. Larson to Clifford S. Larson.
5. There is presently due and owing from Clifford S. Larson to the estate of Henry L. Larson, deceased, the sum of $8,500.00 plus interest at the statutory rate from June 24, 1964.

*353

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Bluebook (online)
428 P.2d 558, 71 Wash. 2d 349, 1967 Wash. LEXIS 949, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-larsons-estate-wash-1967.