In Re Estate of Elga Jean Epley

After four creditors filed separate claims against the estate of Elga Jean Epley (“the
estate”), the estate timely filed sworn exceptions to each separate claim. The creditors are
(1) JP Morgan Chase Bank, N.A., (2) Bank of America, N.A., (3) Phillips & Cohen
Associates, Ltd on behalf of Citibank, and (4) Maury Regional Health System (collectively
“the creditors”). Following a hearing on the claims and the exceptions thereto, during
which no testimony was introduced and no representative appeared on behalf of any of the
creditors, the trial court denied the exceptions to each of the claims. This appeal by the
estate followed. None of the creditors have filed a brief. Thus, none of the creditors have
presented arguments in opposition to the issues raised by the estate, as required by
Tennessee Rule of Appellate Procedure 27(b) and Rule 6 of the Rules of the Court of
Appeals of Tennessee. Having reviewed the record and considered the arguments presented
by the estate, we reverse the judgment of the trial court for the reasons set forth below and
remand with instructions to deny all of the claims asserted by the appellees and to enter
judgment in favor of the estate.