Wanamaker v. Davis, 2005-Ca-151 (8-24-2007)

2007 Ohio 4340
CourtOhio Court of Appeals
DecidedAugust 24, 2007
Docket2005-CA-151.
StatusPublished
Cited by10 cases

This text of 2007 Ohio 4340 (Wanamaker v. Davis, 2005-Ca-151 (8-24-2007)) 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
Wanamaker v. Davis, 2005-Ca-151 (8-24-2007), 2007 Ohio 4340 (Ohio Ct. App. 2007).

Opinion

OPINION
{¶ 1} Plaintiff-appellant, Judy Casey Wanamaker, executrix of the estate of Arthur B. Casey, deceased, and trustee of the Arthur B. Casey Revocable Trust, appeals the decision of the Greene County Court of Common Pleas, Civil Division (the "trial court"), granting summary judgment in favor of defendant-appellee, G. Jack Davis, Jr.1, in a legal malpractice action.

{¶ 2} Arthur B. Casey died in April 1998. He left a will naming appellant (his daughter) as *Page 2 the executrix of the estate. Prior to his death, Mr. Casey established a trust, The Arthur B. Casey Revocable Trust (the "Trust"). Appellant became the trustee of the Trust upon Mr. Casey's death. The Trust is the sole beneficiary of the will. Following Mr. Casey's death, appellant, in her capacity as executrix, retained attorney G. Jack Davis, Jr. (defendant-appellee) to handle the administration of the estate.

{¶ 3} The estate was in excess of $650,000. In September 2002, four years after Mr. Casey's death, Davis prepared a federal estate tax return. He calculated the tax to be $240,000. On September 13, 2002, appellant went to Davis' office, signed the estate tax return, and gave him a $240,000 check payable to the Internal Revenue Service ("IRS"). According to Davis, the check was paper clipped to the return, which in turn was mailed to the IRS either that evening or the next morning.

{¶ 4} However, a year later, appellant received a letter from the IRS notifying her that the federal estate tax was instead $280,000 and assessing a penalty of $70,229.01 and $141,290.53 in interest for failure to timely file and pay the federal estate tax. Apparently, the federal estate tax return was filed, without payment, on July 28, 2003 (ten months after appellant signed the return and gave Davis the $240,000 check). The IRS had no record of any extensions being filed. Upon receiving the letter from the IRS, appellant immediately notified Davis of the assessment. Davis (by then a common pleas judge since January 2003) referred an attorney to appellant to handle the IRS assessment.

{¶ 5} The estate closed on October 3, 2003. On August 20, 2004, appellant filed a legal malpractice complaint in the trial court against Davis. Appellant filed the complaint both as the executrix of the estate and the trustee of the Trust. With regard to the estate, the complaint alleged malpractice in connection with the federal estate tax and the estate's federal and state income taxes. With regard to the Trust, the complaint alleged malpractice in connection with the Trust's federal and state income taxes. In his answer, Davis denied the allegations of legal malpractice regarding the estate and the Trust, and presented the affirmative defenses of statute of limitations and real party in interest. *Page 3

{¶ 6} On November 15, 2004, the Greene County Court of Common Pleas, Probate Division, ordered "the Estate of Arthur B. Casey * * * reopened and Letters of Authority as Executrix are ordered to be issued to Judy Casey Wanamaker forthwith, Nunc pro Tunc dating to the original appointment of May 29, 1998."

{¶ 7} Davis subsequently moved the trial court for summary judgment on the grounds that (1) appellant's legal malpractice claim in her capacity as the executrix of the estate was barred by the one-year statute of limitations under R.C. 2305.11(A); (2) appellant was not the real party in interest; because the estate was closed when the complaint was filed, appellant was no longer the fiduciary of the estate and thus had no authority to sue on behalf of the estate; and (3) appellant's attempt to back date her appointment as the proper representative of the estate via a nunc pro tunc entry was invalid. Davis' summary judgment motion did not address the Trust's legal malpractice claim.

{¶ 8} In her memorandum contra summary judgment, appellant argued that (1) the estate's legal malpractice claim was not barred by the statute of limitations; (2) as trustee of the Trust, appellant had the authority to sue on the estate's legal malpractice claim; (3) the re-opening of the estate and her re-appointment as executrix properly related back; (4) because Davis failed to deny appellant's capacity to sue by specific negative averment in his answer as required under Civ.R. 9(A), he waived that defense; and (5) the probate court's nunc pro tunc entry re-opening the estate could not be collaterally attacked.

{¶ 9} On November 14, 2005, the trial court found there was a genuine issue of material fact as to whether the estate's legal malpractice claim was barred by the statute of limitations. Thus, summary judgment could not be granted on that issue. The trial court, however, agreed with Davis that appellant was not the real party in interest when she filed the estate's legal malpractice claim and granted summary judgment to Davis as follows:

{¶ 10} "It is clear to this Court [appellant's] status as fiduciary of the Estate of Arthur B. Casey *Page 4 was terminated when the estate was closed on October 3, 2003. In order to bring this action as fiduciary of the estate [appellant] should have requested the probate court to reopen the estate and have her reappointed. She did not do so until after the expiration of the statute of limitations for legal malpractice. When this case was filed she had no capacity to file on behalf of the estate. Her lack of standing is fatal to this case. The nunc pro tunc entry from the probate court fails to cure the defect. The Court notes that when the estate was reopened on November 15, 2004, [appellant] would, and did have the authority to bring this action. However, even [appellant] agrees that the statute of limitations would run by October, 2004.

{¶ 11} "Accordingly, [appellant] lacked standing to bring this action. Therefore, [Davis'] Motion for Summary Judgment is GRANTED on this issue. Case dismissed."

{¶ 12} We note that the caption of the trial court's entry only refers to appellant's status as the executrix of the estate. Neither the caption nor the body of the entry refer to the fact that appellant was the trustee of the Trust and that she filed a legal malpractice claim on behalf of the Trust.

{¶ 13} This appeal follows in which appellant raises two assignments of error.

{¶ 14} Assignment of Error No. 1:

{¶ 15} "THE TRIAL COURT ERRED IN HOLDING THAT PLAINTIFF-APPELLANT LACKED STANDING TO BRING THIS ACTION AND THEN DISMISSING THE LEGAL MALPRACTICE CLAIMS OF THE ESTATE."

{¶ 16} Appellant argues that the trial court erred by granting summary judgment to Davis with regard to the estate's legal malpractice claim. Specifically, appellant argues that she had standing to assert the estate's legal malpractice claim because (1) as trustee of the Trust, she could sue on the estate's legal malpractice claim; (2) the re-opening of the estate and her re-appointment as executrix of the estate related back; (3) Davis waived the defense of lack of capacity; and (4) the probate court's nunc pro tunc entry re-opening the estate cannot be collaterally attacked. *Page 5

{¶ 17} Summary judgment is appropriate under Civ.R.

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Bluebook (online)
2007 Ohio 4340, Counsel Stack Legal Research, https://law.counselstack.com/opinion/wanamaker-v-davis-2005-ca-151-8-24-2007-ohioctapp-2007.