Minshall v. Estate of Minshall

2024 Ohio 3428, 253 N.E.3d 648
CourtOhio Court of Appeals
DecidedSeptember 6, 2024
DocketE-21-059
StatusPublished

This text of 2024 Ohio 3428 (Minshall v. Estate of Minshall) is published on Counsel Stack Legal Research, covering Ohio Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Minshall v. Estate of Minshall, 2024 Ohio 3428, 253 N.E.3d 648 (Ohio Ct. App. 2024).

Opinion

[Cite as Minshall v. Estate of Minshall, 2024-Ohio-3428.]

IN THE COURT OF APPEALS OF OHIO SIXTH APPELLATE DISTRICT ERIE COUNTY

Werner E. Minshall, et al. Court of Appeals No. E-21-059

Appellees Trial Court No. 2014-1-218A

v.

Rosalyn Ahner, executor of the DECISION AND JUDGMENT Estate of William E. Minshall, deceased Decided: September 6, 2024

Appellant

***** D. Jeffery Rengel and Kevin J. Zeiher, for Appellees

Charles M. Murray, Joseph A. Galea, and Daniel L. McGookey, for Appellant.

*****

ZMUDA, J.

I. Introduction

{¶ 1} Appellant, Estate of William E. Minshall,1 appeals the December 2, 20212

judgment of the Erie County Court of Common Pleas, Probate Division, finding that he

1 William Minshall was the original appellant. On October 13, 2023, counsel for William filed a suggestion of his death. On December 29, 2023, this court granted a motion to substitute his estate, with Rosalyn Ahner as executor, as appellant. 2 This appeal was originally submitted for our review on September 7, 2022. On December 15, 2022, we remanded this matter to the trial court for 45 days to resolve concealed assets from the estate of his mother, Frances Minshall’s estate, and awarding

damages, penalties, and attorney’s fees arising from the recovery of concealed assets to

appellees, Peter and Werner Minshall. For the following reasons, we affirm, in part, and

reverse, in part, the trial court’s judgment and remand this matter for further proceedings.

II. Facts and Procedural Background

{¶ 2} This appeal arises from a lengthy and complex series of facts and litigation.

The parties’ mother, Frances,3 died on March 2, 2014. Upon her death, William, filed her

last will and testament and a related codicil in the Erie County Court of Common Pleas,

Probate Division on July 1, 2014. The will identified an inter vivos trust that Frances had

established prior to her death. The trust contained some property. The will devised that

any property not specifically bequeathed to a named beneficiary was to “pour over” into

the trust upon Frances’s death.

{¶ 3} The estate was assigned Probate Division case No. 2014-1-218 and William

was appointed executor the following day. On August 5, 2014, William filed an

inventory of estate assets that consisted of a single asset—an annuity valued at

$78,795.54. On August 12, 2014, William filed a certificate of termination with the

court, pursuant to R.C. 2109.301, stating that all estate liabilities had been satisfied, taxes

William’s Civ.R. 60 motion for relief from judgment. Following multiple extensions of the stay to accommodate the trial court’s review of that motion and the parties’ continued motion practice, we lifted the stay on April 29, 2024, after the parties advised that all matters pending below had been withdrawn. 3 Due to the shared surname among the individuals identified in this action, we will identify the Minshall family members by their first names. 2. and any fees owed had been paid, and that all estate assets had been distributed. The trial

court approved the certificate that same day.

{¶ 4} Nearly five years later, on July 3, 2019, appellees Peter and Werner filed a

complaint, pursuant to R.C. 2109.50, alleging that William concealed assets of Frances’s

estate when he filed his inventory with the trial court.4 The concealment action was

assigned case No. 2014-1-218(A). On November 4, 2019, the trial court entered an order

vacating the previously approved certificate of termination. The parties then proceeded

to the first day of trial on appellees’ concealment action on December 5, 2019.5 During

this first day of trial, William confirmed that the only item he included in the estate

inventory was his mother’s annuity account. He stated that he did not include any other

property that belonged to Frances at the time of her death and that he compiled the

inventory based on his “memory.” He also testified that at the time he prepared the

inventory, he recalled “numerous items” that were in her possession but still failed to

include those additional items in the inventory.

4 In their briefs, Peter and Werner allege that they discovered the concealment during the discovery process in a proceeding in the Erie County Clerk of Courts general division related to William’s alleged breach of fiduciary duties as trustee of Frances’s trust. This, and all other related proceedings pending in the general division, are not part of this appeal. 5 In a related proceeding, appellees’ also alleged that William had concealed assets from Frances’s trust. That related action was transferred to the general division of the Erie County Common Pleas Court and is not part of this appeal. 3. {¶ 5} On the second day of trial,6 the trial court determined that William’s

testimony indicated that an accounting of Frances’s trust was necessary to determine

what assets belonged to her trust at the time of her death and would not be subject to the

concealment as alleged in the underlying action. The trial was then continued

indefinitely pending resolution of that accounting.

{¶ 6} The trial resumed on June 30, 2021. At that time, the third-party

administrator appointed to conduct the accounting, Richard R. Gillum, testified as to his

findings. Gillum confirmed that he had completed his accounting and had filed an

amended inventory identifying estate assets with the trial court. He testified that William

had not objected to the amended inventory and that it included additional items not

identified in William’s original inventory. He testified that other than a golf cart that was

no longer in operation, all other assets identified in the amended inventory were available

to be reclaimed and distributed in accordance with the provisions of Frances’s will and

any trial court orders.

{¶ 7} After Gillum’s testimony concluded, William was recalled as a witness. He

did not dispute that the items Gillum identified were estate assets that were not reported

on the inventory he originally filed with the trial court. Instead, he argued that he had not

concealed these assets because Peter and Werner were aware of the assets at all times but

6 The trial court’s December 6, 2019 order references a second day of trial. However, no transcript was provided for that day. Since our resolution of appellant’s assigned errors is not dependent on any testimony that may have occurred that day, we note this omission solely for clarification of the record before us. 4. had not made a claim for them. He also defended his failure to include those items based

on the fact that he had prepared and signed the original, incorrect inventory under the

advice of his counsel.

{¶ 8} At the conclusion of William’s testimony, the trial court determined that he

had concealed assets from the estate in violation of R.C. 2109.52. The court’s finding

was memorialized in a July 7, 2021 order finding him guilty of concealment and

scheduling a hearing on the damages resulting from that concealment on July 20, 2021.

{¶ 9} The damages hearing ultimately took place over two days on July 20, 2021,

and August 27, 2021. On the second day of the hearing, at the trial court’s urging, the

parties discussed a proposed resolution regarding damages. The parties began the

potential resolution with a stipulation as to the value of each asset that William was found

to have concealed from Frances’s estate. The stipulation included the following

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Bluebook (online)
2024 Ohio 3428, 253 N.E.3d 648, Counsel Stack Legal Research, https://law.counselstack.com/opinion/minshall-v-estate-of-minshall-ohioctapp-2024.