Title: IN THE MATTER OF THE ESTATE OF LAUGHLIN RICHARD BURNS, Deceased: MONTGOMERY-STRYKER FUNERAL HOME, INC. V. VANESSA WEST, as Administrator of the Estate of Laughlin Richard Burns, Deceased
Citation: 120 P.3d 194, 2005 WY 126
Docket Number: 
State: Wyoming
Issuer: Wyoming Supreme Court
Date: September 30, 2005

Annotate this Case IN THE MATTER OF THE ESTATE OF LAUGHLIN RICHARD BURNS, Deceased: MONTGOMERY-STRYKER FUNERAL HOME, INC. V. VANESSA WEST, as Administrator of the Estate of Laughlin Richard Burns, Deceased 2005 WY 126 120 P.3d 194 Case Number: 05-21 Decided: 09/30/2005 APRIL TERM, A.D. 2005 IN THE MATTER OF THE ESTATE OF LAUGHLIN RICHARD BURNS, Deceased: MONTGOMERY-STRYKER FUNERAL HOME, INC., Appellant (Claimant), v. VANESSA WEST, as Administrator of the Estate of Laughlin Richard Burns, Deceased, Appellee (Respondent). Representing Appellant: Dennis C. Cook and Julie M. Wickett, Cook & Associates, P.C., Laramie, Wyoming. Representing Appellee: Jo Ann Fulton, Fulton Law Office, Laramie, Wyoming. Before HILL, C.J., and GOLDEN, KITE, VOIGT, and BURKE, JJ. BURKE, Justice. [¶1] Montgomery-Stryker Funeral Home, Inc. (Montgomery-Stryker), challenges the Order Approving Final Report and Accounting and Decree of Distribution entered by the probate court. Finding that the order was entered prematurely, we vacate the order and remand this case for further proceedings consistent with this opinion. ISSUES [¶2] Montgomery-Stryker presents the following issues: I. Whether Appellee violated her fiduciary duty as personal representative by filing a Final Report, Accounting and Petition for Distribution that was both defective and premature? II. Whether the District Court erred when it entered its December 16, 2004, Order Approving Final Report and Accounting and Decree of Distribution in this case? We find Montgomery-Stryker's second issue dispostive and limit our discussion to resolution of this issue. FACTS [¶3] Laughlin Richard Burns died intestate on February 19, 2003, in Laramie, Wyoming. Decedent's daughter, Vanessa West, entered into a contract with Montgomery-Stryker to provide funeral and burial services for Mr. Burns. On May 14, 2004, Ms. West was appointed personal representative of the estate. A notice of probate was published which required the filing of creditor's claims by August 19, 2004. On August 11, 2004, Montgomery-Stryker filed a creditor's claim seeking $4,627.11, consisting of $3,439.97 for services rendered plus interest and $1,187.14 for attorney's fees and costs. [¶4] According to Montgomery-Stryker, on August 23, 2004, it received a document purporting to partially allow its claim for $3,439.97 and rejecting the balance of the claim.1 Believing its claim had been rejected, Montgomery-Stryker initiated an action in circuit court seeking judgment for the full amount of its claim.2 On October 1, 2004, the personal representative filed a motion to dismiss for lack of subject matter jurisdiction in the circuit court action alleging that Montgomery-Stryker was precluded from filing suit because its claim had not been rejected in accordance with Wyo. Stat. Ann. § 2-7-717.3 That same day, the personal representative filed an Administrator's Allowance of Claim in the probate court allowing Montgomery-Stryker's original claim in its entirety. [¶5] Two days after the circuit court denied the motion to dismiss, the personal representative took steps to close the estate. A Final Report, Accounting and Petition for Distribution (Final Report) was filed on December 15, 2004. A Notice of Final Settlement of Estate was also filed which established January 15, 2005, as the last date to file objections to the final report.4 The probate court entered its Order Approving Final Report and Accounting and Decree of Distribution on December 16, 2004. On December 23, 2004, Montgomery-Stryker filed an objection to the Final Report asserting its claim was still unresolved. This appeal followed. DISCUSSION [¶6] Montgomery-Stryker claims the entry of the Order Approving Final Report and Accounting and Decree of Distribution was improper for several reasons, 1) the Final Report was defective and prematurely filed by the personal representative because its creditor's claim was not resolved due to the pending litigation in the circuit court; 2) the order was entered prior to the expiration of the objection period; and 3) the order was entered without holding a hearing as required by Wyo. Stat. Ann. § 2-7-811(c) (LexisNexis 2003). [¶7] When an estate is ready to be closed, the personal representative must file a final report, accounting and petition for distribution. Wyo. Stat. Ann. § 2-7-811(a) (LexisNexis 2003). A hearing on this final report must be set and notice of that hearing must be provided to interested parties. Wyo. Stat. Ann. § 2-7-811(c). Objections to the final report must be in writing and filed with the clerk prior to the date of hearing. Wyo. Stat. Ann. § 2-7-811(d). Objections timely filed are then heard and, upon conclusion of the hearing, the court may enter its order. Wyo. Stat. Ann. § 2-7-811(e). [¶8] Both parties acknowledge that these procedures were not followed. The Final Report was not set for hearing and, consequently, no notice of the hearing was given. Montgomery-Stryker's objection was filed within the time prescribed in the Notice of Final Settlement of Estate, but the Order Approving Final Report and Accounting and Decree of Distribution was entered before the objection was heard. Montgomery-Stryker is entitled to a hearing on its objection. CONCLUSION [¶9] Based on the foregoing, the Order Approving Final Report and Accounting and Decree of Distribution is hereby vacated and this case is remanded for further proceedings consistent with this opinion. FOOT