Opinion ID: 1168618
Heading Depth: 2
Heading Rank: 3

Heading: Disbursements to Executor

Text: The executor made certain disbursements to himself, on the advice of counsel, without filing claims against the estate or obtaining approval by the court. They were: a) payment of $9,000 for salary allegedly due from the deceased from January to September 1968; b) reimbursement of $4,000 for a set of scales installed after decedent's death, on the ranch property inherited by the executor; and, c) reimbursement of $3,207.30 for ranch expenses and interest paid by the executor personally on a loan that he had obtained to pay ranch expenses. Section 31-8-3, N.M.S.A. 1953, which controls this case, states: All claims against the estate of deceased persons not filed    within six [6] months from the date of the first publication of notice of the appointment of the executor     shall be barred     (Emphasis added.) Executor concedes that he did not file his claim in compliance with the statute, but alleges that objectors cannot attack the final account because the objections filed by objectors were not sufficiently stated to comply with the requirements of Section 31-12-11, N.M.S.A. 1953 (Supp. 1975). Any heir at law, devisee, legatee, creditor or other person interested in the estate shall    before    such hearing and settlement, file his objections thereto, or to any particulars thereof, specifying the particulars of such objections     Neither side included in the transcript for this appeal, the original objections to the final account and report. However, the objections to the final account and report are on file in this Court from two previous appeals. In Matter of Will of Hamilton, 91 N.M. 129, 571 P.2d 121 (1977), the trial court, after ruling that the filing of the original objections had been untimely, was reversed in an opinion written by Justice Sosa. In Matter of Will of Hamilton, No. 12, 146, Mar. 14, 1979, Justice Federici, by decision, affirmed the trial court's refusal to hear the objector's amended objections. Under New Mexico Appellate Civil Procedure Rule 8(d), N.M.S.A. 1978, [t]he fact that parts of the record are not included in the transcript shall not prevent the parties or the appellate court from relying on such parts. In accordance with Justice Federici's 1979 decision, we considered only the original objections to the final account and report and find them to be sufficient under the statute. Since the payments made by the executor to himself were not based upon claims filed, Section 31-8-3, N.M.S.A. 1953, nor were they paid pursuant to motion and order of the court, Section 31-8-2, N.M.S.A. 1953, they are improper and cannot be allowed.