Opinion ID: 2025034
Heading Depth: 1
Heading Rank: 7

Heading: Checking Account

Text: In her cross-appeal, Sophia asserts that the trial court erred in not awarding a judgment against Robert for money he wrong-fully converted from Alphons' checking account to his own use. Robert admits to using the power of attorney to make various purchases and disbursements with money from Alphons' checking account; however, Robert contends that these various purchases or disbursements were proper because they represented either reimbursement of expenses, compensation for services rendered, or gifts. As we address Sophia's claims in our de novo review, we recognize that the nature of many of the checking account expenditures was in dispute, and we have considered and given weight to the fact that the trial court observed the witnesses and accepted one version of facts over another with respect to several of the transactions. See Schram Enters, v. L & H Properties, 254 Neb. 717, 578 N.W.2d 865 (1998). In that regard, there were numerous checks that were written by Robert on behalf of Alphons either for alleged expense reimbursements or for items that allegedly benefited Alphons during his lifetime. Without detailing each and every check, Sophia claims that several purchases were not solely for the benefit of Alphons and that certain checks were not reimbursement for legitimate expenses. The checks at issue were for the purchase of two filing cabinets to keep track of Alphons' business, the payment of real estate taxes on Alphons' farmstead and personal property tax on Alphons' pickup truck, several checks to Walgreen's to purchase personal hygiene items and medications for Alphons, the purchase of a television set for Alphons' room in the nursing home, the purchase of a vacuum for Alphons' home, the payment for repairs to Alphons' truck, the purchase of a camcorder that was eventually sold to Robert, and the payment of utilities and homeowner's insurance on Alphons' farmstead. The evidence was in dispute in many of these transactions, and the trial court heard several witnesses, including the administrator of the Genoa Haven Home, testify regarding the issue whether Alphons was benefiting from the purchases and disbursements outlined above. Based on our de novo review of the record, we determine that the trial court did not err in concluding that Sophia was not entitled to judgment regarding the aforestated disbursements. However, based on the principles set forth in Fletcher v. Mathew, 233 Neb. 853, 448 N.W.2d 576 (1989), our de novo review of the record leads us to a different conclusion regarding Sophia's claims with respect to the alleged compensation for services and gifts to Robert. With regard to those purchases constituting alleged compensation for services rendered, Robert testified that he purchased a pair of shoes for himself in the amount of $241.50. Robert also testified that he paid himself $500 for handling Alphons' funeral arrangements. Lastly, Robert testified that he paid himself $80.15 for moving Alphons' belongings to and from the various nursing homes. As previously determined, because the record is devoid of satisfactory proof that Alphons entered into a binding contract to compensate Robert for services rendered and because the power of attorney does not contain a provision authorizing Robert to compensate himself from Alphons' property, we determine that Robert has failed to meet his burden of proof with regard to the proper disposition of Alphons' money in the sum of $821.65. As to those purchases made with Alphons' money allegedly constituting gifts, Robert wrote checks to Wal-Mart totaling $7,055.74. While Robert testified that these purchases were primarily for personal items for Alphons, Robert also testified that a portion of those purchases was for gifts for his wife and children pursuant to Alphons' oral authorization. Despite Alphons' alleged oral authorization, because the power of attorney did not grant Robert the power to make gifts with Alphons' property and the purchases were not solely for Alphons' benefit, we determine that Robert has failed to meet his burden of proof with respect to the disposition of Alphons' money in the amount of $7,055.74. Robert also purchased a radar detector for $240.14. Robert testified that Alphons authorized Robert to purchase a radar detector so that he would not get speeding tickets while transporting Alphons to doctor's appointments. Because we do not find Robert's testimony credible in that regard, we determine that Robert has failed to meet his burden of proof with respect to the proper disposition of Alphons' money in the further sum of $240.14. Based on the foregoing, we determine that the trial court erred in not awarding Sophia a judgment in the amount of $8,117.53 for funds wrongfully converted from Alphons' checking account to the benefit of Robert.