Legal Opinion

In re Estate of Reeve

Supreme Court of Iowa

Decided May 8, 1900PublishedCited by 9 opinions

Appeal from Benton DistHct Court. — Hon. G. W. Burn-ham, Judge. J. B. Reeve died testate June 18, 1897, and appellant, Sar'ab A. Reeve, his widow, was appointed temporary administratrix, and, upon the probating of the will, was confirmed as executrix thereof. In her final report she reported a long list of ■ promissory notes as held by certain creditors of the estate, including Mrs. E. M. Pierce, as collateral security.

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Appeal from Benton DistHct Court. — Hon. G. W. Burn-ham, Judge. J. B. Reeve died testate June 18, 1897, and appellant, Sar'ab A. Reeve, his widow, was appointed temporary administratrix, and, upon the probating of the will, was confirmed as executrix thereof. In her final report she reported a long list of ■ promissory notes as held by certain creditors of the estate, including Mrs. E. M. Pierce, as collateral security. In her report as temporary administratrix, she credited herself as follows: “September 4, 1897, by paid to Ella M. Pierce amount of collections on notes Nos. 17,404. 16,691,…

1Opinion of the CourtGiven, J.

1 I. The facts, as we find them to be from the evidence, the competency of which is not questioned, are as follows:' For a number of years prior to his death Mr. J. B. Reeve was conducting a private bank at Garrison, Iowa. At the time of his death Mrs. Ella M. Pierce, daughter of deceased, and her husband, Mr. T. A. Pierce, came from their home, in Colorado’, to Garrison. A day or two after the funeral, Mrs. Reeve, Mr. and Mrs. Pierce, and Miss Magirr, who had been employed in the bank up to the death of Mr. Reeve, went to- the bank to look over its affairs. In th.e safe, to which Miss Magirr…

2Cases cited3 opinions

  1. Clark v. SigourneySupreme Court of Connecticut · 1846
  2. Sharmer v. McIntoshNebraska Supreme Court · 1895
  3. Williams v. GaltIllinois Supreme Court · 1880

3Cited by9 opinions

  1. Cox v. CommissionerUnited States Tax Court · 1971
  2. Indiana Trust Co. v. ByramIndiana Court of Appeals · 1904
  3. Behrens v. KruseSupreme Court of Minnesota · 1916
  4. In Re Andrews'estateSupreme Court of Iowa · 1954
  5. In Re Shama's EstateSupreme Court of Iowa · 1954

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