Legal Opinion

Loomis v. Armstrong

Michigan Supreme Court

Decided October 28, 1886PublishedCited by 14 opinions

Error to Newaygo. (Fuller, J.) Appeal from an administrator’s final accounting in probate court. The facts are stated in the opinion.

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Error to Newaygo. (Fuller, J.) Appeal from an administrator’s final accounting in probate court. The facts are stated in the opinion. Whether partnership lands held as these were are to be considered as personalty or realty, the entire legal estate vested in the survivor, and no one else could be regarded as having any legal interest in the assets: Bassett v. Miller, 39 Mich. 133; and payment of taxes assessed on such assets by the administrator of a deceased partner is purely voluntary and unauthorized. The charge of 8100 for special services was not itemized, hence its allowance was…

1Opinion of the CourtSherwood, J.

Prior to December 9, 1863, William and Henry Loomis were partners in the lumber business at Newaygo, in this State. At that date Henry Loomis died intestate, leaving only one child, Charles H. Loomis, then ten years old, and Ann M. Loomis, his widow. She afterwards married a Mr. Bement.

On the first of February, 1864, Sullivan Armstrong, the appellee in this case, was duly appointed administrator of Henry Loomis’ estate, entered upon the discharge of that-trust, and made and filed an inventory, including an undivided half of the partnership property. Commissioners on claims were duly…

2Cases cited2 opinions

  1. Brown v. ForscheMichigan Supreme Court · 1880
  2. Loomis v. ArmstrongMichigan Supreme Court · 1883

3Cited by14 opinions

  1. McDannel v. BlackMichigan Supreme Court · 1935
  2. Brooks v. HargraveMichigan Supreme Court · 1914
  3. Senneff v. HealySupreme Court of Iowa · 1912
  4. Porter v. LongMichigan Supreme Court · 1900
  5. Armstrong v. LoomisMichigan Supreme Court · 1893

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