Rhoda Tomasco v. the Estate of Donald J. Tomasco, Sr., & Karen Saura

CourtCourt of Appeals of Texas
DecidedMarch 18, 2004
Docket01-02-01266-CV
StatusPublished

This text of Rhoda Tomasco v. the Estate of Donald J. Tomasco, Sr., & Karen Saura (Rhoda Tomasco v. the Estate of Donald J. Tomasco, Sr., & Karen Saura) 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.

Bluebook
Rhoda Tomasco v. the Estate of Donald J. Tomasco, Sr., & Karen Saura, (Tex. Ct. App. 2004).

Opinion

Opinion issued March 18, 2004




In The

Court of Appeals

For The

First District of Texas





NO. 01-02-01266-CV





RHODA TOMASCO, Appellant


V.


THE ESTATE OF DONALD JOE TOMASCO, SR.; CHAMBERLAIN, HRDLICKA, WHITE, WILLIAMS & MARTIN; LAWRENCE D. PENNONI; AND PAUL MARTIN, Appellees





On Appeal from Probate Court No. 1

Harris County, Texas

Trial Court Cause No. 294,687-401





MEMORANDUM OPINION

           Appellant, Rhoda Tomasco, appeals the take-nothing judgment rendered against her by the trial court notwithstanding the jury verdict in her favor. We affirm.


BACKGROUND

           Rhoda and Donald J. Tomasco (Don Sr.) were married in 1959. Three children, Don Jr., Karen, and Kirkland, were born to the marriage. Don Sr., an architect, became involved in land development and investments, and Rhoda founded and became director of Sunshine Kids Foundation (Sunshine Kids), a non-profit foundation that organized and funded recreational trips for children with cancer and their families. Rhoda’s involvement was initially as a volunteer, raising money and organizing trips. In 1989 she began taking a salary, which, at the time of trial, was about $80,000. The Sunshine Kids’ annual budget at the time of trial was $1.5 to $2 million.

           In 1984, Don Sr., wanting to protect his assets from creditors, discussed with his attorney, Carlos Kepke, of the firm of Chamberlain, Hrdlicka, White, Williams & Martin (Chamberlain), the potential to achieve his goals through foreign trusts. Kepke informed him that such trusts could not be established with earned income, but could be created and funded through a will or through a gift from a foreign national who is not a resident of the United States. Kepke advised Don Sr. that, should a foreign national express a desire, preferably in writing, to make such a gift, Don Sr. could then ask Kepke’s advice on the best way to handle it. Kepke indicated that he could then proceed to set up the foreign trust.

Creation of Foreign Trusts

           On June 25, 1984, Jaime and Lucila Fernandez, citizens of Mexico and parents of one of the cancer patients who had benefitted from the Sunshine Kids program, wrote Rhoda and Don Sr. to thank them for their kindness and support during the time they were in Houston. To show their appreciation, the Fernandezes asked Rhoda and Don Sr. to come to Mexico City to receive a gift. The Tomascos went to Mexico City and, on July 26, 1984, they and the Fernandezes executed a trust indenture that had been prepared by Chamberlain and that was funded with $25,000 purportedly given by the Fernandezes to the Tomascos.

           On September 5, 1984, Rhoda’s mother, Margie Morrow, executed two codicils, prepared by Chamberlain, to her will. The first codicil made a special bequest to Rhoda in the sum of $1,000 to establish a trust and set forth the terms and provisions of the trust to be known as the Kaufman Trust. The second codicil made a similar bequest to Mrs. Morrow’s son, Terry Morrow, to establish a trust to be known as the Morrow Trust. Mrs. Morrow died on September 23, 1984, and the Kaufman Trust was established.

           After Mrs. Morrow’s death, Chamberlain became concerned that the second codicil creating the Morrow Trust might nullify the first codicil. In a series of telephone calls, Don Sr., Rhoda, Kepke, and Mrs. Morrow’s attorney, Jerry Huff, discussed a plan to persuade Terry to enter into an agreement with Rhoda that the second codicil would not be probated. That agreement was executed on October 18, 1984.

           On September 4, 1984, Joaquin and Etelvina Rodriguez, citizens of Mexico and parents of a patient who had benefitted from the Sunshine Kids program, wrote Don Sr. and Rhoda, asking them to come to Mexico City to accept a gift in appreciation for their kindness and assistance during the time the Rodriguezes were in Houston for their son’s treatment. The Tomascos again went to Mexico City, and, on October 18, 1984, they and the Rodriguezes executed the Kapital Trust, which was funded with $15,000 apparently given to the Tomascos by the Rodriguezes.

           The beneficiaries of the Konig, Kaufman, and Kapital Trusts (the Trusts) were Don Sr., Rhoda, Don Jr., Kirkland, and Karen. The Trusts named the Bank of Butterfield in Bermuda as Trustee and Don Sr. as Trust Protector with power to replace the Trustee with or without cause on five days’ notice. The Trusts also granted Don Sr. a limited power of appointment. The Trusts provided that, upon the death of Don Sr., a committee consisting of Rhoda, Don Jr., Kirkland, and Karen, acting by majority vote, was to serve as Trust Protector, with Rhoda having three votes and Don Jr., Kirkland, and Karen having one vote each. The Trustee had the sole and absolute discretion to distribute the corpus and income of the Trusts to any one or more of the beneficiaries for a variety of uses, including maintaining their “accustomed standard of living.” In 1985, Don Sr. also established an insurance trust and a family trust, which were not foreign trusts. Don Jr. was the trustee of the insurance trust and Rhoda was the beneficiary. Don Sr. was the trustee of the family trust and Don Jr., Kirkland, and Karen were the beneficiaries.


Divorce and Bankruptcy

           Rhoda testified at trial that she began to consider leaving Don Sr. in 1988 and that she finally left him in 1990 or 1991. She filed for divorce in June 1992. In March 1993, Don Sr. filed a petition in bankruptcy under chapter 7, and in April he filed a schedule of assets and liabilities that showed assets of $495,000 consisting of his homestead and liabilities of $57,800,000. In 1994, Don Sr. was diagnosed with cancer.

           On April 24, 1995, Don Sr. filed an Inventory and Appraisement in the divorce case. The Trusts were not included in the inventory. On September 20, 1996, Don Sr. exercised his special, limited powers of appointment over the Trusts to provide that, upon his death, all of the assets of the Trusts were to be placed into a new trust to be called the Konig Trust. The Bank of Butterfield was to be the Trustee, and Don Jr. and Karen, jointly, were to be the Trust Protector. Rhoda was not included as a beneficiary of this Konig Trust. The funds of this Konig Trust were to be divided equally into three separate trusts, each benefitting one of the Tomasco children.

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Rhoda Tomasco v. the Estate of Donald J. Tomasco, Sr., & Karen Saura, Counsel Stack Legal Research, https://law.counselstack.com/opinion/rhoda-tomasco-v-the-estate-of-donald-j-tomasco-sr-karen-saura-texapp-2004.