Maria Santos Donihoo v. Virginia Lewis and Ellen Carson, as Co-Executrices of the Estate of Edward R. Donihoo, and as Remainder Beneficiaries Under the Will

CourtCourt of Appeals of Texas
DecidedMarch 25, 2010
Docket01-08-00277-CV
StatusPublished

This text of Maria Santos Donihoo v. Virginia Lewis and Ellen Carson, as Co-Executrices of the Estate of Edward R. Donihoo, and as Remainder Beneficiaries Under the Will (Maria Santos Donihoo v. Virginia Lewis and Ellen Carson, as Co-Executrices of the Estate of Edward R. Donihoo, and as Remainder Beneficiaries Under the Will) is published on Counsel Stack Legal Research, covering Court of Appeals of Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Maria Santos Donihoo v. Virginia Lewis and Ellen Carson, as Co-Executrices of the Estate of Edward R. Donihoo, and as Remainder Beneficiaries Under the Will, (Tex. Ct. App. 2010).

Opinion

Opinion issued March 25, 2010






In The

Court of Appeals

For The

First District of Texas





NO. 01-08-00277-CV





MARIA SANTOS DONIHOO, Appellant


v.


VIRGINIA LEWIS AND ELLEN CARSON, AS CO-EXECUTRIXES OF THE ESTATE OF EDWARD DONIHOO, DECEASED, Appellees





On Appeal from the 220th District Court

Hamilton County, Texas

Trial Court Cause No. HCCV–06–13506





MEMORANDUM OPINION


          This appeal arises from a contested probate proceeding between appellant, Maria Santos Donihoo, who is a beneficiary of the estate of Edward Donihoo, deceased, and appellees, Virginia Lewis and Ellen Carson, who are the independent executrixes of the estate. Appellant raises eight issues challenging the trial court’s judgment.

          We affirm.

Factual & Procedural Background

          Edward Donihoo died testate on March 11, 2006. In his Last Will and Testament, Donihoo bequeathed the majority of his estate to his common-law wife, Maria Santos Donihoo (“Maria”). Donihoo’s will specifically gave Maria (1) 908.879 acres of real property located in Hamilton County, Texas and “all farm equipment, household goods,” and personal property “situated on the 908.879 acres.”           The will also provided that Donihoo gave Maria “[a]ll monies standing in my name . . . on deposit at any bank, savings and loan, or other depository whatsoever” and “all funds of money which may be on deposit in my name with Merrill Lynch or any other investment brokerage house; and all stocks, bonds, and securities. . . .” From these funds given to Maria, the will specifically excepted sums of money that had been bequeathed to three other individuals in the will and

any fund or deposit standing in my name or in the name jointly with any other person which I have designated “Tax Account,” or have by any other designation made it apparent that such fund or deposit is to be used for payment of debts, claims and taxes upon my estate.

The will continued, “Any such ‘tax account’ is and shall be a part of the residue of my estate.”

          The will also directed that all debts and taxes owed by the estate should “be paid in full out of my residuary estate.” It dictated that no debt or taxes owed by the estate “shall ever be paid from the specific bequests and devises made by me herein, until the assets of my residuary estate and the proceeds of sale thereof shall be totally exhausted for the purpose of paying such debts, expenses and taxes.”

          The will also reflected that Donihoo bequeathed “all the rest and residue of my estate (residuary estate)” to his sisters, Virginia Lewis and Ellen Carson, and to his brother, Billy Donihoo. In his will, Donihoo also named his sisters, Lewis and Carson, as the independent co-executrixes (“the executrixes”) of his estate.

          Following Donihoo’s death, the executrixes filed an application to probate Donihoo’s will in the constitutional county court of Hamilton County. The county court signed an order admitting the will to probate and ordering that letters testamentary be issued to the executrixes. Several months later, the executrixes filed an “Inventory, Appraisement, and List of Claims,” which was approved by order of the county court. The inventory was divided between assets identified as either Donihoo’s separate property or community property. Among the assets listed as Donihoo’s separate was a promissory note. The inventory listed it under the heading “miscellaneous” and described it as a “real estate lien note dated August 29, 2005, from McCreary/Donihoo Partners, Ltd.” The inventory valued the promissory note at $1,630,635. The executrixes represented the total value of Donihoo’s estate to be $5,587,623.77.

          Maria filed an objection to the inventory, indicating that she had not seen it before it was approved by the county court. Maria complained of “the inclusion of the Promissory Note as a ‘miscellaneous’ asset.” She asserted, “This Promissory Note should not be included on the inventory because it is the separate personal property of Maria Santos Donihoo, thus not part of the estate.”

          Maria also filed an “Application to Remove Independent Co-Executri[x]es.” Maria sought removal on the ground that the executrixes had “embezzled and misapplied all or part of the estate.” In support of the allegation, Maria attached a copy of an accounting that had been submitted to the court by the executrixes. The accounting reflected that the executrixes had taken $126,249.98 from four financial accounts identified in the inventory and had placed the money in a separate “estate account,” which was used to pay taxes and debts owed by the estate.

          Maria also pointed to the will’s language that no debt or taxes owed by the estate “shall ever be paid from the specific bequests and devises made by me herein, until the assets of my residuary estate and the proceeds of sale thereof shall be totally exhausted for the purpose of paying such debts, expenses and taxes.” Maria asserted, “It is clear from a careful reading of Decedent’s Will that ALL debts of the estate were to have been paid out of the residue of the estate, and that no specific bequest was to be disturbed until the residue was ‘totally exhausted.’” She continued, “The [the executrixes] very carefully and purposefully misapplied just those portions of the estate bequeathed to [Maria] to pay estate expenses, and failed to follow specific instructions in the will as to how those debts and expenses were to be paid.”

          After Maria filed the objection to the inventory and the motion to remove the executrixes, the county court signed an order, “in accordance with Section 5 of the Probate Code,”which transferred the contested portion of the probate proceeding to the District Court of Hamilton County for resolution.

          Maria filed a petition for declaratory judgment in the district court (hereinafter “trial court”). She sought a declaration that “the promissory note in the face amount of $1.6 million,” which was identified in the inventory, had “passed by inter vivos gift” to Maria before Donihoo’s death and “constitutes her sole and separate property.” Maria further requested a declaration that there was “no residuary estate” because the estate did not “possess” the $1.6 million promissory note or a “tax account.”

          The executrixes answered and filed a counter-claim for declaratory relief. In support of their claim, the executrixes alleged that the $1.6 million promissory note was the separate property of Donihoo. The executrixes further alleged that Maria had improperly removed the promissory note from Donihoo’s safe deposit box.

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Maria Santos Donihoo v. Virginia Lewis and Ellen Carson, as Co-Executrices of the Estate of Edward R. Donihoo, and as Remainder Beneficiaries Under the Will, Counsel Stack Legal Research, https://law.counselstack.com/opinion/maria-santos-donihoo-v-virginia-lewis-and-ellen-carson-as-co-executrices-texapp-2010.