McDowell v. Minor

131 So. 278, 158 Miss. 788, 1930 Miss. LEXIS 115
Mississippi Supreme Court·Decided December 1, 1930·No. No. 28450.·Published·Cited by 10 cases

Opinion

Griffith, J.,

delivered the opinion of the court.

The first ‘appearance in this court of the complicated controversy between these parties is reported in Minor v. McDowell, 113 So. 576, and reference is now made to that opinion for a statement of the facts up to that time; it being noted, however, that the correct date of the death of the mother, Mrs. K. S. Minor, is February 17, 1926, instead of September 17th, inadvertently stated in that report. And there is to be added to the statement of facts that on the day following the death of his mother, appellee was appointed administrator of her estate, and has not yet been discharged from that office,

*790 It will be observed by reference to tbe opinion mentioned that at the instance and insistence of D. G. Minor, appellant there, appellee here, the court held that the relationship between the mother and her son was that of principal and agent, and that the three-year statute of limitations applied to all items of accounting- between them. Nevertheless, soon after the decision in that first case, and the delivery of the said opinion, the said son, on May 21, 1927, filed an elaborate statement of account with his mother’s estate wherein he extended all the items of account, debit and credit, back to and including the year 1918, or for a period of more than seven years next before the date of his mother’s death, and this he now insists he is entitled to do, on the theory that the account between him arid his mother is a mutual account, arising out of mutual dealings.

Upon being challenged that this latter attitude is a shifting of position from that first taken by said son, wherein and whereby he succeeded in procuring a decision in his favor from this court that the relationship was simply that of principal and agent and that the three-year statute applied in his accounting with his mother, he has replied that the former decision and the previous declaration of the law of the case does not preclude him from voluntarily extending his accounts back of the three years, provided in. so doing he brings himself out as indebted to his mother in a greater amount than would be the result of the items of debit and credit covered only the last three years, and he insists that the account as now stated by him shows his indebtedness to be five thousand four hundred forty-three dollars and ninety-seven cents more than would be shown if confined to the said last three years.

This proposition might be admitted as sound and might be accepted if there were no objection to it by the opposite parties, or if it appeared that the result suggested bv appellee is tme as a matter of fact, Brit the op *791 posite parties have objected and most earnestly, and they insist that the manner in which the account is now stated is to the disadvantage of the estate in more than thirty thousand dollars, as best we can make from the arguments presented.

We have'with diligence attempted to work out from the record before ns whether applying' the three-year statute the result would be more favorable to the estate than to accept the account as stated by appellee; but the embarrassment presented by the awkward way in which the record has been made up is such that we have finally concluded that we can do nothing which will furnish a result upon which we can rest with any confidence thht the right decision upon the merits has been reached. We have reference to the fact that instead of filing plenary objections to the account of the administrator as rendered by him, specifically stating and clearly pointing out the several grounds of objection, and thereupon developing the full facts by competent and pertinent evidence, and making all of this a matter of record before us, appellants filed a motion to strike the account from the files; and while this motion to strike contained a statement of various grounds, some of which are of law and are appropriate to exceptions, others import matters of fact and are not appropriate to a motion to strike but may be availed of only by objections set forth as a plenary pleading. The parties seem nevertheless to have treated the motion to strike as a pleading and proceeded to introduce certain documentary evidence, consisting however only of some former proceedings in the estate which throw little light on the larger questions involved in the decree, and also introduced the transcript of the evidence taken in a former hearing, but that transcript of evidence does not appear in the transcript now here before us. "

The court ordered that the motion to strike be overruled, and instead of stopping there and putting the parties to their election whether they would proceed in a *792 regular aud plenary manner to properly develop the case in all its essential aspects, the court proceeded to enter, as additional features, a decree attempting to cover various phases of the several contentions. In its opening recitals the decree is denominated as a final decree, yet it would appear to he interlocutory instead of final, and perhaps was eventually so considered since it contains a further order allowing an appeal. But there is one thing that is made clear by the terms of the decree, namely, that it was made and framed upon the principle and theory of a mutual dealing* or mutual account between mother and son, instead of applying the three-year statute of limitations, which latter, as we have already mentioned, was declared in the first appeal, between these same parties involving the same matters, to be the proper rule; and as we have said we cannot tell from this record whether this has not worked t-o the disadvantage of the estate, and certainly in shifting from his former adjudicated position the burden is on appellee to show that no disadvantage to the estate has thereby been worked.

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McDowell v. Minor, 131 So. 278, 158 Miss. 788, 1930 Miss. LEXIS 115 (Mich. 1930).

131 So. 278 (McDowell v. Minor) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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