Opinion ID: 1197637
Heading Depth: 1
Heading Rank: 2

Heading: Title to the Ione ranch.

Text: One of the principal questions to be decided is whether, upon the death of Ruth Gorger, the title to the Ione ranch in Morrow County was held by Leo and Ruth Gorger in an estate by the entireties (except for the interests previously deeded to the children as gifts), or whether the title to that ranch was then held by Leo and Ruth Gorger as tenants in common. If held by the entireties, title vested in Leo Gorger as the survivor. If held as tenants in common, the interest of Ruth Gorger should have gone into the trust for the benefit of her children. The following Findings of Fact were made by the trial court, among others: The court finds that Ruth J. Gorger and Leo Gorger, consonant with their written acknowledgement in Ex. 83 [a history of their farming career] was owned by them as tenants in common and not as tenants by the entirety. Accordingly the court finds that this property was part of the Ruth J. Gorger trust estate, to the extent of one-half, with the remaining one-half being owned by defendant Leo Gorger. These properties were included in the Leo Gorger Ranches Partnership and in the balance sheet at year-end preceding death of Mrs. Gorger. It was removed from probate estate assets by some incomprehensible maneuvering expressed in the adjusting entries and notes of Mr. Gorger's accountant, Exhibits 84 to 93. In Ex. 129, the deed by which the Gorgers took title to the Pendleton Ranch, there is expressed entirety ownership. Yet in all the dealings of the partners since that land was acquired it was partnership property, and was included in the probate of partnership assets. The court recognizes no sanctionable difference between the handling of the Pendleton real estate and the Morrow County real estate [Ione ranch]. The court is not unaware of some letters presented as written by attorney Raley for Mr. and Mrs. Gorger. While these documents cannot be reconciled to the determination of the court, they are not without question, particularly when considered with the accountant's notes and memos above referred to. Accountant Dickey, who had reviewed all of the accountant's records for the period, stated had the accountant been instructed the property was not partnership property this would have been reflected in the accountant's files and that it was not. In reviewing the accountant's notes it is apparent the accountant did not have any knowledge of ownership other than as partnership property at the time of death of Mrs. Gorger. The court is of the opinion that the accountant was instructed to make entries removing the property from the partnership during the probate period. Defendants contend that these findings are in error. In order to resolve this question it is necessary to review the evidence on this subject.