WPC  *^l#5Ty@^7xr^w W/@/;ᅕAJ5c޺BcO X   `     h     )HON.FREDERICKD.McDONALD,   ` DefendantAppellee.    )CHANCELLOR   x   (#  :$ ̛̜ForAppellant    h     ForAppellee 'B# WILLIAMC.SKAGGS   h     LINDAV.BAILEY x  >)% JAMESA.MATLOCK,JR.Bailey,Roberts&Bailey,PLLC̜Ayres&ParkeyKnoxville,TennesseeKnoxville,Tennessee   `  0  0%% 0%% h  XXXX6B  d X XOPINION1J'/%%  rC7XXdXXd7TR[A' Legal[A' LegalA' LegalA' LegalT  rC#Xd#\RA' Legal\   rC7XXdXXd7TR[A' Legal[A' LegalA' LegalA' LegalT        d X6BX  AFFIRMEDANDREMANDED     p      x Susano,J.  ;:17 rC7XXdXXd7TR[A' Legal[A' LegalA' LegalA' LegalT  ћX     ` Thisisaprobatematter.AlvinJ.Nance,theformer P  executoroftheestateofJohnL.Harper,appealsanorderofthetrialcourtconfirmingthereportoftheClerkandMaster,whichreportchargesNancewithabalanceof$115,403.31inthesettlementofHarpersestate.Onappeal,Nancepresentsoneissueforourreview:DoestheevidencepreponderateagainstthetrialcourtsconclusionthatNancefailedtoproperlyaccountforfundsofthedecedentsestate?   `     h   I.Facts \     ` Nance,whowasaVicePresidentofSunTrustBankand | oneofitsbranchmanagers,preparedthedecedentswill.Thewillnameshimasexecutor.Itcontainsseveralbequestsoneof$80,000tothedecedentsbusinesspartner,JamesE.Houston,andoneof$20,000tothedecedentswife.Thewillindicatesthatthefundstosatisfythesebequestsarein myresidentialsafe.   ` Thedecedentsignedthewillwhileinthehospitalduringhislastillness.Hediedthreedayslater.Itisundisputedthatthethreeindividualswhosesignaturesareaffixedtothewillaswitnessesdidnotactuallyseethedecedentsignhiswill.  #  1      ׀Thesethree witnessesall 0&. employeesofabranchofSunTrustBanksignedthewillattheirbranch,atNancesrequest. 5+4    ` Thewillwasadmittedtoprobate,andNancequalifiedasexecutoroftheestate.Hewenttothedecedentshometoretrievethedecedentscashfromthehomesafe,butwasunabletolocatethesafedescribedinthewill. #  2      ׀Afewdayslater, H HoustonvisitedNanceatthebankandgavehim$99,950incash.HetoldNancethatthiswasthecashdescribedinthewill.NanceacceptedthemoneyasanassetoftheestateanddepositeditintotheestatesbankaccountatSunTrust.Thenextday,afterseekingtheadviceofcounsel,Nancedisbursed$80,000toHoustoninaccordancewiththewill.Twomonthslater,hedisbursedanadditional$20,000toHouston,supposedlyattherequestofandforthebenefitofthedecedentswife. #  3      ׀ 8    ` Thereafter,thedecedentswifecontestedthewill.Inthewillcontest,thecircuitcourtheldthatthewillwasinvalid,duetoitsimproperexecution.Consequently,thecircuitcourtdeclaredthatthedecedenthaddiedintestate.   ` Nanceresignedasexecutorandanew personalrepresentative executor 񀄄  N.DavidRoberts,Jr.wasappointedbythetrialcourt.Nance,actingpursuanttoacourtorder,filedhisaccounting,charginghimselfwiththereceiptofthe$99,950fromHoustonandcreditinghimselfwiththetwodisbursementstoHouston.Thenew personalrepresentative executor filedobjectionstothecreditsclaimedforthedisbursementstoHouston.  3h)2    ` Uponreferral,theClerkandMasterfound,amongother things,thatNanceimproperlycreditedhimselfwiththetwodistributionstoHouston.NancefiledamotionwiththetrialcourtseekingreviewoftheClerkandMastersreport.Subsequently,thetrialcourtconfirmedtheClerkandMastersreportandenteredjudgmentagainstNancefor$115,403.31.   ` Onthisappeal,Nancecontendsthatthetrialcourtsconclusionsarecontrarytotheweightoftheevidence.Specifically,hearguesthattheevidenceintherecorddoesnotsupportthetrialcourtsfindingthatthe$99,950deliveredtohimbyHoustonwasanassetoftheestate.Inthealternative,hearguesthatthetrialcourterredinfailingtoallowhimacreditforthe$80,000disbursementtoHouston.   `    II.StandardofReview (#    ` Thepartiesdisagreeastoourstandardofreview. &X" RelyingonthelanguageofRule13(d),T.R.A.P.,Nanceinsiststhatthiscourtshouldreviewthefindingsbelow denovoupon )& therecordofthetrialcourt,accompaniedbyapresumptionofthecorrectnessofthefinding,unlessthepreponderanceoftheevidenceisotherwise.The administratorc.t.a. executor urgesustoapplythematerialevidencestandardofreview,pointingouttheconcurrentfindingsofthetrialcourtandtheClerkandMaster.   ` Itiswellsettledthatconcurrentfindingsbyamasterandatrialcourthavethe sameforceandeffectasajuryverdictandwillgenerallynotbedisturbedbytheappellate 8.8 courts. InreEstateofWallace ,829S.W.2d696,700(Tenn.App. P  1992).Seealso Xy XX Xy ԀInreEstateofTipps, 907S.W.2d400,403   (Tenn.1995); Blackv.Love&AmosCoal  Co. ,206S.W.2d432,433   (Tenn.1947); Coatesv.Thompson ,713S.W.2d83,84(Tenn.App. X 1986);# Xy XXXy %#Ԁ Schoenv.J.C.Bradford&Co. ,642S.W.2d420,424 p  (Tenn.App.1982);T.C.A.271113.Suchconcurrentfindingsareconclusiveonappealexceptinfoursituations:  8 ` ...(1)whereitisuponanissuenotpropertobereferred...;(2)whereitisbasedonanerroroflaw...;(3)whereitisuponaquestionoflawormixedfactandlaw...;or(4)whereitisnotsupportedbyanymaterialevidence... ` `   Blackv.Love&AmosCoalCo., 206S.W.2dat433(citations   omitted ).Seealso InreEstateofWallace  ,829S.W.2dat700.   H    `    0 h III.Analysis$h(#h(#    ` TheClerkandMaster,inhisroleasfactfinder,made '8" findingspursuanttoT.C.A.Xy XX Xy 302607# Xy XXXy *#Ԁtoaddresstheobjections 0)$ filedagainstNance. TheMaster,asafinderoffact,[i]satlibertytoexercisehisdiscretionandbestjudgmentastowhatweightorconsiderationhewouldaccordanyevidenceofferedtohim. Schoen ,642S.W.2dat42627.Thetrialcourt,after /%, reviewingthereportoftheClerkandMaster,concurredinthosefindings.Wefindnothingintherecordthatwouldbringthiscasewithinthefirstthreeexceptionstotheconcurrentfindingsrulenotedinthe Black case.   #  4      ׀Thus,wearelimitedinour 6@,4 reviewtodeterminingwhetherthereismaterialevidencetosupporttheconcurrentfindingsoftheClerkandMasterandthetrialcourt. Coates ,713S.W.2dat85.  P    ` Nanceincluded$99,950adepositofcashtotheestatesbankaccountasanitemonhissworn CourtOrderedAccountingoftheEstateofJohnL.Harper,Deceased( Accounting).Hedescribedthisitemasfollows:  8 ` Depositedcontentsofhomesafeintoaccount.JamesE.HoustondeliveredcashtomeatmyofficeafterseveralunsuccessfulattemptsweremadebyRobGieselmann,Esquire,andmyselftomarshalltheassetsandascertainthecontentsofthesafe. ` `  /NancetestifiedatthehearingbeforetheClerkandMasterthatheandHoustonhadarrangedtoretrievethe$100,000fromthedecedentshomesafe;however,Houstondidnotcometothehouseatthescheduledtime,andNancewasunsuccessfulinfindingthesafeorotherwiseretrievingthemoney.ShortlythereafteraccordingtoNanceHoustonbrought$99,950incashtohimatthebank.Nancedepositedthesefundsintotheestatesbankaccount.Thisdepositisreflectedasatransaction,datedMay17,1993,onthemonthlystatementoftheestatesbankaccount.TheClerkandMasterdeterminedthatthe$99,950wasanassetoftheestate.Ownershipofanassetisaquestionoffact, Lawrencev.Mullins ,449S.W.2d224,229(Tenn.1969); Greerv. 3(1  ShelbyMut.Ins.Co. ,659S.W.2d627,630(Tenn.App.1983); 4|*3 hence,itwasproperlywithinthepurviewoftheClerkandMastersfactfindingrole.    ` Nancelistedthedisbursementof$80,000toHoustonontheAccountingasfollows:  8 ` CashedcheckanddeliveredentireamounttoJamesE.Houstonuponthesuggestionandadviceofcounsel.(Noreceiptforthistransaction). ` `  NancetestifiedbeforetheClerkandMasterthathepersonallydisbursedthesefundstoHoustonbywritingHoustonacheckthatwasdrawnontheestatesbankaccount.Awithdrawalof$80,000,datedMay18,1993,islistedontheestatesbankaccountstatement.AcheckmadepayabletoJamesE.Houstonfor$80,000isincludedintherecord.   ` TheClerkandMasterdeterminedthatthedecedentdiedintestateandthatHouston isnotanheirofthedecedentatintestacy.Nanceconcedesthispointinhisbrief.   ` XI/XX XI/Ourreviewoftherecordpersuadesus# XI/XXXI/v7#thatthereis x&(" materialevidencetosupportthedeterminationsoftheClerkandMaster(1)thatthecashdeliveredtoNancewasthepropertyoftheestateand(2)thatthedisbursementof$80,000toHoustonisnotacredittowhichNanceisentitled.Thetrialcourt,afterreviewingtheevidenceandthereportoftheClerkandMaster,concurredinthosefindings.Aswehavepreviouslyindicated,suchconcurrentfindings,supportedbymaterialevidence,areconclusiveonappeal. InreEstateofTipps ,907S.W.2dat403; 3h)2  InreEstateofWallace ,829S.W.2dat700.XI/XX XI/Ourtaskisnotto 50+4 reweightheevidence,butsimplytodetermineifthereisanymaterialevidencetosupportthejudgmentofthetrialcourt. 8.8  } } ~ Coates ~    ,713S.W.2dat85.  } }  ~ | | ~ # XI/XXXI/`:#Ԁ Havingfoundsuch Findingsuch evidence inthe P  record ,wearenotauthorizedtodisturbthatjudgment.   `     h IV.Conclusion h    ` Thejudgmentofthetrialcourtisaffirmed.Costsonappealaretaxedtotheappellant Nance .Thiscaseisremandedtothetrialcourtforenforcementofthetrialcourtsjudgmentandcollectionofcostsassessedbelow,allpursuanttoapplicablelaw. p     `     h     _________________________󀀀CharlesD.Susano,Jr.,J. h CONCUR:̜________________________HoustonM.Goddard,P.J.̛̜̜________________________WilliamH.Inman,Sr . , J.