Under a power of attorney, the agent did not keep records of disbursements and receipts; after reconstructing an account, the court surcharged the agent $11,207 for (1) half of property improvements on property jointly owned between principal and agent (for which principal paid all), (2) for half of the rent from that property, and (3) for the profits from the auctioning of the principal’s personalty.  The court also considered whether the property of the principal was transferred into joint tenancy between principal and agent for just consideration, which the court found that it had.  Gardner Estate, 3 Fid. Rep. 3d 387 (C.P. Clinton 2012):