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202200334
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1/13/2022 3:48:10 PM
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1/13/2022 3:48:09 PM
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202200334
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202200334 <br />stipulation wherein they agreed that Plaintiffs may redeem a tax sale certificate issued for <br />the acreage, and pay any resulting real estate taxes due, with a right of reimbursement. See <br />Stipulation, filed September 22, 2021. <br />B. Count II: Cash Withdrawals <br />Plaintiffs next argue that Defendant engaged in additional self-dealing when he <br />withdrew funds from Howard's bank accounts. The following transactions are at issue: <br />October 27, 2017- December 6, 2017: Plaintiffs allege that Defendant made <br />multiple withdrawals from Howard's bank account at various ATM locations from October <br />27, 2017 to December 6, 2017, using her debit card. Bank records show that multiple <br />withdrawals were made during this time -period in the amount of $500 each, the maximum <br />amount that could be withdrawn each day. See Exhibits 38, 39, and 41. Plaintiffs allege <br />the total amount of withdrawals was $8,500. Additional witnesses testified that because <br />Howard did not drive, she had never used a drive through ATM and the pattern of <br />withdrawals was unusual. Defendant testified that he made the withdrawals at Howard's <br />request and with her permission. According to him, she was sometimes with him and <br />sometimes not. Some of the withdrawals were made inside the bank and a number of them <br />were made in the drive through. <br />The cash withdrawals are suspicious. Defendant did not deny making the <br />withdrawals, but he did not provide an accounting for the funds. See Woodward v. <br />Andersen, 261 Neb. 980, 990, 627 N.W.2d 742, 751 (2001) (once a fiduciary relationship <br />is established and a breach occurred, the burden shifts to the fiduciary to prove the fairness <br />of the transactions). While Defendant testified that he gave the money to Howard, there <br />was no evidence presented as to why she needed the cash. Defendant's testimony that he <br />sometimes placed the cash inside Howard's roll top desk at her home was not credible. <br />Moreover, many of the withdrawals occurred after Howard had fallen and was in skilled <br />nursing care, which further undermines Defendant's explanation as to what he did with the <br />money. The frequency of the withdrawals also increased after Howard's incident, with <br />over $3,500 withdrawn after her fall. See Exhibit 25. Defendant is accountable for the <br />value of the property converted and plaintiffs shall accordingly have judgment against him <br />12 <br />Certified Page 12 of 17 <br />
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