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In re: The Estate of Harold L. Jenkins, Hugh C. Carden and Donald W. Garis as Co-Executors of the Harold L. Jenkins Estate v. Joni L. Jenkins and Kathy L. Jenkins

Citation: Not availableDocket: 01A01-9709-CH-00500

Court: Court of Appeals of Tennessee; May 6, 1998; Tennessee; State Appellate Court

Original Court Document: View Document

Narrative Opinion Summary

This case concerns the estate of Harold L. Jenkins, also known as Conway Twitty, and involves disputes over financial claims by the estate against Jenkins' adult children, Kathy and Joni. The co-executors of the estate assert that funds provided to the children were loans, not gifts, and sought repayment. The Probate Court ruled in favor of the executors, leading to an appeal by the children, who argued the amounts were gifts and invoked the statute of limitations. The court found the transactions constituted loans, with the statute of limitations applicable from the last transaction date. The court questioned the credibility of the Jenkins siblings and considered the application of the Dead Man's Statute, which limits testimony about dealings with the deceased. Additionally, the admissibility of business records under TRE Rule 803(6) was evaluated. The court ultimately modified and affirmed parts of the Probate Court's decision, mandating repayment by the Jenkins siblings and remanding for further proceedings. The executors are responsible for appellate costs, and the case highlights complex issues of estate management and financial record-keeping.

Legal Issues Addressed

Application of the Statute of Limitations

Application: The court applied T.C.A. 28-3-112, determining that the statute of limitations for claims against the estate began from the date of the last transaction with the deceased.

Reasoning: The court ruled that these accounts constituted mutual agreements under T.C.A. 28-3-112, with the statute of limitations starting from the last transaction date.

Business Records as Evidence

Application: The court examined the admissibility of business records under TRE Rule 803(6), requiring testimony from a custodian to affirm their trustworthiness.

Reasoning: Evidence submitted includes account summaries from the deceased’s business, which may be admissible under TRE Rule 803(6) as business records, contingent upon the testimony of an appropriate custodian or witness affirming their trustworthiness.

Credibility of Witness Testimony

Application: The court evaluated the credibility of the Jenkins siblings and other witnesses, finding the siblings' claims of gifts rather than loans to lack credibility.

Reasoning: Kathy and her sister Joni Jenkins are found to lack credibility regarding their claims about the accounts, as they were aware of their charges and the expectation for repayment.

Dead Man's Statute and Admissibility of Evidence

Application: The court considered the application of the Dead Man's Statute, limiting testimony about transactions with the deceased unless introduced by the opposing party.

Reasoning: Tennessee law (T.C.A. 24-1-203) restricts testimony regarding transactions with the deceased unless introduced by the opposing party.

Estate Claims for Reimbursement of Loans

Application: The Probate Court ruled that the amounts recorded as loans to Mr. Jenkins' children were debts and not gifts, supporting the executors' claims for repayment from the estate.

Reasoning: The Probate Court ruled in favor of the executors, leading to an appeal by the Jenkins siblings.