Pehle v. Beedle

392 S.W.2d 652, 1965 Mo. App. LEXIS 617
CourtMissouri Court of Appeals
DecidedJune 15, 1965
DocketNo. 31550
StatusPublished
Cited by1 cases

This text of 392 S.W.2d 652 (Pehle v. Beedle) is published on Counsel Stack Legal Research, covering Missouri Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Pehle v. Beedle, 392 S.W.2d 652, 1965 Mo. App. LEXIS 617 (Mo. Ct. App. 1965).

Opinions

RUDDY, Presiding Judge.

Harry J. Brusselback, an accountant, was appointed by the trial court to conduct an audit of sales cards of Lake Charles Memorial Park, Inc., a corporation. His motion for an allowance of compensation for his services, to be taxed as costs, was denied by the trial court and he has appealed to this court.

The proceeding out of which this appeal arose began with the filing of an original petition by the plaintiffs wherein they sought equitable relief concerning the management and handling of the affairs of the Lake Charles Memorial Park Cemetery. In their prayer plaintiffs sought an accounting for all moneys and properties which should, according to them, have been deposited in a perpetual care fund. Plaintiffs also sought the appointment of a receiver to take over the business and affairs of the defendant corporation, Lake Charles Memorial Park, Inc., and asked for other relief. Thereafter, a supplemental petition was filed by the plaintiffs. Following this filing, the original petition was amended by the plaintiffs. Timely answers were filed by the corporate defendant and by the individual defendants.

Organizational and historical data alleged in the petition disclosed that Lake Charles Cemetery, sometimes referred to as Lake Charles Memorial Park, is located in St. Louis County, Missouri. At the time the petition was filed the record owner of the land on which the cemetery was located was Lake Charles Memorial Park, Inc., a Missouri corporation. This corporation was the manager and operator of the cemetery. There also existed at the time the petition was filed and at all times since the origin of the cemetery, a pro forma decree corporation known as Lake Charles Memorial Park, whose members were the owners of lots in the cemetery. The original operating company of the cemetery was the Carlton Securities Company, a Massachusetts trust, which was involved in a receivership action and the real estate comprising the cemetery was sold under foreclosure proceedings.

On October 14, 1922, Carlton Securities Company, as owners and operators of the cemetery, entered into a written agreement wherein, among other things, the trust agreed to turn over to the Lake Charles Memorial Park, a pro forma decree corporation, five percent of all lots for the sole use and benefit of the said pro forma decree corporation and that when the said five percent of the lots was sold, the cash returns therefor were to be kept in a separate fund for the perpetual care of the cemetery. Carlton Securities Company further agreed that five percent of the sales receipts of the remaining 95% of the lots in the cemetery would likewise be turned over to the pro forma decree corporation for the perpetual care fund.

Following the foreclosure proceedings, heretofore referred to, the real estate was acquired by a newly formed corporation, Belleview Acres, Inc., whose name was later changed to Lake Charles Memorial Park, Inc., the corporate defendant herein. The named individual defendants were at one time or another officers and directors of the management corporation or of the pro forma decree corporation.

On April 30, 1959, while the plaintiffs’ action was pending, the court, among other orders made at the time, made the following order:

“By consent of parties, Harry Brus-selback appointed to conduct audit of sales cards of Lake Charles Memorial Park, Inc. to determine amount of completed sales.”

[654]*654A memorandum to the same effect signed by the attorneys for all of the parties was filed at the time the aforementioned order was made and said memorandum was approved by the trial judge of the Circuit Court of St. Louis County.

On March 31,1961, a stipulation of settlement was filed signed by all of the attorneys for the parties, and with it a contract was filed setting out the terms of the agreed settlement. The contract of settlement is very lengthy and it is only necessary to recite such parts as we feel have a bearing on and are pertinent to the “amended motion of Harry J. Brusselback and Company for a court order taxing as costs the sum of $1437.50 in favor of movant.”

Paragraph 18 of said contract provides:

“The company (Lake Charles Memorial Park, Inc.) agrees to meet its obligations in respect to all previously entered into ‘pre-need’ contracts of every kind as they mature. The obligation of the Company to make contributions to the perpetual care fund on account of ‘pre-need’ sales heretofore made is included in the accounting of the Brusselback Report and is settled by this agreement. * *

On the same day the trial judge entered a decree in accordance with the stipulation and contract “for the purpose of finally determining and adjudicating all issues in this action.”

Paragraph 9 of the decree provides:

“That by the receiver’s deed of June 1, 1934 the purchaser at the receiver’s sale and subsequent grantees, including Lake Charles Memorial Park, Inc., assumed the performance of the October 14, 1922, agreement set out in para-, graph 4 hereof; that defendant, Lake Charles Memorial Park, Inc., by a supplement to said agreement on June 6, 1939, agreed to allot 25% of the net sales price or lots sold until the perpetual care fund provided for in the October 14, 1922 agreement reached a minimum requirement of $3750.00 per acre.”

Thereafter, the decree showed that there was to be paid to the pro forma decree corporation cash and note obligations secured by a deed of trust having a value in the aggregate of approximately $58,500, together with an allotment to the pro forma corporation of 5% of all of the lots comprising the platted portion of Lake Charles Memorial Park Cemetery, which lots were to be agreed upon and transferred in accordance with the contract approved by the decree. The decree further shows that the attorney for the plaintiffs had requested the payment of $7500 as and for his attorney’s fee for services rendered, all of which was agreed to in the contract subject to the approval of the court. The court in its decree approved the payment to said attorney of the sum of $7500. The contract of the parties and the stipulation were approved by the court and made a part of the decree. The court further decreed “that the cost of this action be against defendant, Lake Charles Memorial Park, Inc.”

Thereafter, Harry J. Brusselback, accountant, filed a motion for a court order directing payment for services rendered pursuant to the appointment of the court. In his motion movant alleged that in accordance with his employment and instructions he made an “audit of the books and records respecting sales of lots in Lake Charles Memorial Park for the periods from the beginning of the receivership sale in 1934; from 1934 to 1949 and from 1949 to date.” He alleged that the fair and reasonable compensation for the work performed is the sum of $1800 and that there has been paid thereon by way of partial payment the sum of $362.50, leaving a balance due of $1437.50 for which sum he prays judgment with interest of $301.88 to be taxed as costs in favor of said movant.

The aforesaid motion of Harry J. Brus-selback was heard by the court on Novem[655]*655ber 30,1962. The only witness was movant, Harry J. Brusselback, Jr., who testified that he was a certified public accountant. He said that some time in March of 1959 he was contacted by Mr. Berthold and subsequent to that time he met with Mr. Bert-hold and Mr. Becker and was told the nature of the job that was going to be offered him.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Saigh Ex Rel. Anheuser-Busch, Inc. v. Busch
396 S.W.2d 9 (Missouri Court of Appeals, 1965)

Cite This Page — Counsel Stack

Bluebook (online)
392 S.W.2d 652, 1965 Mo. App. LEXIS 617, Counsel Stack Legal Research, https://law.counselstack.com/opinion/pehle-v-beedle-moctapp-1965.