Opinion ID: 1736103
Heading Depth: 1
Heading Rank: 9

Heading: proceedings in county court

Text: In April 2002, Maynard initiated trust administration proceedings in county court pursuant to Neb.Rev.Stat. § 30-2806 (Reissue 1995) (repealed by 2003 Neb. Laws, L.B. 130, § 143, operative Jan. 1, 2005). Maynard sought to have Tipp removed as the successor trustee and sought a determination of the proper administration and distribution of trust assets. After conducting evidentiary hearings on November 22 and December 30, the county court removed Tipp as successor trustee and replaced her with William L. Reinbrecht in an order entered on December 31. Tipp did not immediately appeal this order. On March 13, 2003, Reinbrecht filed an inventory of assets that Monroe owned at this death. On April 7, he filed a Petition for Instruction and Application for Review of Fees, in which he requested guidance from the court regarding several issues, including whether the various assets Tipp acquired at Monroe's death should be treated as trust assets and returned to the trust. Also on April 7, Reinbrecht filed an application for approval of his own fees and costs in the amount of $11,355.12. Finally, Reinbrecht filed a report in which he made numerous recommendations to the court. Those recommendations addressed many of the issues raised by Reinbrecht in his April 7 petition for instruction. Tipp filed a resistance to Reinbrecht's report, in which she took exception to most of his recommendations. Maynard and Howard also filed an application for instruction in which they posed several questions to the court and advanced various arguments. In particular, Maynard and Howard asked whether Tipp should be required to pay the legal fees they incurred in bringing the trust administration proceedings. Tipp filed a resistance, generally arguing against Maynard and Howard's positions. The county court held a hearing on April 28, 2003. No witnesses testified, and only one exhibit was offered and received into evidence. The parties presented brief arguments, and the court announced its findings after having reviewed all the filings. The court's findings were reduced to a written order, prepared by Reinbrecht, entered on May 1. The order provided, among other things, that Tipp should not be surcharged as trustee for her management of the duplex, that Tipp should repay the trust estate the $10,000 she paid herself from trust funds, that Tipp should return the MetLife insurance proceeds, bank accounts, bonds, and treasury notes to the trust, and that the trust estate should pay the attorney fees Tipp incurred while she was trustee. The court ordered that the trust pay Reinbrecht's fees but denied the application of Maynard and Howard for payment of their attorney fees by the trust. Tipp subsequently appealed. In her appeal, Tipp assigned that the county court erred in removing her as trustee in its order of December 31, 2002. We held that Tipp's failure to timely appeal that order precluded our consideration of that issue. In re Trust of Rosenberg, 269 Neb. 310, 693 N.W.2d 500 (2005) ( Rosenberg I ). Tipp also assigned error with respect to the order entered on May 1, 2003, following the hearing held on April 28. We concluded that the county court failed to hold a formal evidentiary hearing prior to entry of the May 1 order, and we therefore held the order was not supported by competent evidence. We vacated, and remanded to the county court with directions to hold an evidentiary hearing. Id. On remand, the county court held an evidentiary hearing, at which the parties stipulated that all testimony and exhibits received during the hearings held on November 22 and December 30, 2002, could be received with respect to the remaining unresolved issues. Tipp attempted to present expert testimony from Thomas M. Moore regarding her handling of the trust assets. The court sustained Maynard's objection but permitted Moore's testimony in the form of an offer of proof. Reinbrecht testified generally as to how he had handled the assets of the trust while he was trustee. In a separate written order, the court excluded Moore's testimony. An exhibit itemizing the attorney fees claimed by Maynard and Howard was offered and received. In an order entered on May 24, 2005, the county court resolved the issues in the same manner as in its prior order of May 1, 2003. On the same day, the court entered a separate order denying Tipp's motion to remove Reinbrecht as successor trustee. Tipp perfected this appeal from both orders. We moved the appeal to our docket on our own motion pursuant to our statutory authority to regulate the case-loads of the appellate courts of this state. See Neb.Rev.Stat. § 24-1106(3) (Reissue 1995).