paying funeral bill are not fuel bills but nursing home bills from and mr boeken surprised her by dying the next week after she did that she took the money from the d s liquidated them some of those were in him one death to my client some of those were payable on death to the sister of my client who is not is not part but she demonstrated nothing to the court as to why should be she should be alleviated from the state certainly no evidence that my client took advantage of that riva knew about what happened but nevertheless when the decision died the account became payable to my client and so low they have attempted to stop this and unfortunately here we have a judge to acknowledge what the facts were acknowledge lawyers and he cited not to apply the law that's why i'm here he decided instead to say i'm going to have these payable on the other columns which are normally not part of the state boken who would ask this court to wholly disregard the entirety of that intent and allow her to reap the benefits of the state and us the state to the tune of some sixty three thousand two hundred ten dollars i have only one point to make in my for those eleven years although it was known that at some point she may need this power she was never included in any of the line in the financial dealings she had no involvement in the accounts at issue before this court she had no participation in establishing those accounts or maintaining those accounts and for a large part of those eleven years she had no access to this house as no i'm broken was taking care of herself fine the record will reflect that eventually she did find herself in a position where she had to look after her uncle who fled and she knew that her uncle had not only been self sufficient that had always been a man to pay his debts and when it became clear to milan in that he was in current substantial medical bills and would need long term care after all in this injury he urged his niece the woman that he named as executor of his will to make sure there was enough money to pay his debts that were mounting in doing so she liquidated his assets she went to the first midwest me where he had primary checking account she looked we needed a number of account decisions and affairs for a period of time spanning no more than three months and in those three months the uncle that she knew to be self sufficient suffered a fall went into the hospital into the nursing home immediately after excusing immediately after his death nursing home bill became due she went to write a check and now only then did she learn that the p o d account that the account had a few designation this court in determining whether the trial court was correct has to adhere to the standard of review and interviewing the trial court's finding that property did or did not belong to the estate that should not be the service not on appeal unless it is against the manifest weight of the evidence that is that it was unreasonable or against the evidence presented to the trial trial or trial court correctly held those assets were property of the estate the appellant asked this court to allow misspoken to retain some sixty three thousand payable to the daughter of the deceiving eileen andra now in that particular case and then indirectly the daughter there was evidence that she had assisted her mother in some of her financial affairs she had gone with her mother to a financial institution that had opened a now the appellant argues this short trip this court should read that reasoning that one line in a vacuum no matter what the circumstances no matter what the dissidents intent is no matter how the money came to be in the account that we should read one line in a vacuum and whole as a bright line rule that p o d accounts are never assets of the estate unfortunately this ignores the realities that many loved ones are faced with in trying to care for their elderly  named his romantic interest as the beneficiary he opened that account in the last year of his life the account existed for only one here and the evidence shows that that particular deceit it had made routine significant profits into that account he made one was draw a five hundred dollars which he subsequently repaid the account and in essence the court found that it was his intent that the money deposited into that account was clearly not for his romantic interest and not just to the detriment of his two sons who were takers under the will pure testamentary dispositions we do not think that it is perforce true in all cases where the words table of death are their equivalent of here we believe rather that each case must be decided upon its own facts dellosa state and right state both of those cases are when you read the state right in this court intended p o d accounts to be decided on a case by case basis that is taken into account all the circumstances surrounding that and that's what we're asking this court to do here today in this particular instance dissident used this particular puti account as his primary checking account he paid all of his bills out of this account and he was self sufficient up until the three months prior to his death he had all of his own affairs he did not involve care and i flew in any of those affairs and it seven nieces or nephews including the executor caring i feel the this is it the seed it not only expresses a tent in the will that he expresses attend to his agent in her power of attorney when he made it known  that he was worried about his mouth in financial bills and he urged her to make sure there was money available to pay these bills in doing just that liquidating accounts she made a mistake and she made an honest mistake one of which karen i have no derives absolutely no benefit from that the court has the power to revoke p o d designations or change beauty designations even when there is arguable evidence that that is even intended for e p o the beneficiary to receive those funds now i'll give it to you that it will force nichols th the surrounding facts and i think everything that happened and not just an isolated paragraph from an isolated case the court can reach the same conclusion the trial for me in this matter in the following ways think so by putting it back in the estate it's going to go to somebody else mistake should be distributed to sandra and the nine thousand dollars the certificate of deposit that was accidentally liquidated should be distributed to moline so the trucker was trying to strike this balance and honor both of his purity designations as well as his  under the will and that's what this court it's a do as well in siding with the appellant this court has to be cognizant of the public policy it it will be encouraging thank you if thi make no mistake that what the appellate hearing is asking this court to do is to permit misspoken to reap the benefits of this i was mistaken at the risk of contradicting didn't see the entire it's an intent into the detriment of all the other like it like a tease including her sister this case is not about a simple application of law to the facts and it's not about the supposed negligence of karen i blow this case is about trying to strike a balance between the law concerning p o d s and respect in all of the decisions intent and not just portions of it and for those reasons we