Opinion ID: 6337280
Heading Depth: 2
Heading Rank: 1

Heading: Inventory, objections, and final judgment

Text: {¶ 5} John filed the estate inventory in October 2015, and the probate court approved it in December 2015. The inventory listed $503,320 worth of savings bonds as the sole asset of the estate. In May and June 2016, Daniel submitted untimely objections to the inventory as well as objections to the estate’s final account. 2 January Term, 2022 {¶ 6} In August 2016, the probate-court magistrate held a hearing on Daniel’s objections, and at that hearing, Daniel contended that John had engaged in fraud and self-dealing in his roles as attorney in fact for Virginia and executor of her estate. Daniel later obtained information regarding assets that he believed should have been included in the estate, and the magistrate ordered disclosures regarding two individual retirement accounts (“IRAs”) Virginia had held. {¶ 7} In February 2017, the magistrate issued a decision disposing of (1) Daniel’s exceptions to the inventory and accounting, (2) Daniel’s motion to remove John as executor, and (3) various other motions and objections. With respect to one IRA, the magistrate found that John had engaged in self-dealing when, after Patricia’s death, he used his power of attorney to substitute himself for Patricia as beneficiary. Based on that finding, the magistrate set aside the substitution and ordered that the IRA be included in the estate. With respect to one of Virginia’s bank accounts, the magistrate imposed a constructive trust on one-half of that account because the funds were traceable to a certificate of deposit that had designated Patricia as a beneficiary—the magistrate ordered that that portion be included in the estate. With respect to the savings bonds, the magistrate upheld their inclusion in the estate, rejecting Daniel’s contention that they ought to have been re-registered with him and his siblings as beneficiaries. The magistrate also reduced a fine for a contempt citation against Daniel to $500. In all other respects, the magistrate rejected Daniel’s contentions. {¶ 8} Daniel filed objections to the magistrate’s decision. In May 2017, the probate court issued a final judgment entry overruling the objections and adopting the magistrate’s decision. The entry specifically stated: (1) “John remains as Executor” and (2) “[t]he Court accepts the Estate Accounting.” The court also denied Daniel’s motions objecting to the payment of John’s fiduciary fees as executor and the estate attorney’s fees, sustained the finding of contempt against Daniel, and stated that there was “no just cause for delay.” 3 SUPREME COURT OF OHIO