Decedent’s will contained only one bequest, to his brother of the “real estate interest” in the bar the decedent co-owned with his brother. Because the will had no residuary clause, the bar was in a leased property which the decedent … Continue reading
Category Archives: Opinions
Trust created by agent under power of attorney was invalid because the agent failed to preserve the principal’s estate plan, the principal having no will and the trust benefiting only three of the principal’s seven children. Capobianco Estate, Power of Attorney, … Continue reading
As a co-agent with her husband, a wife had a duty to the principal to act on her knowledge of her husband’s actions to protect the principal from theft and fraud by the husband as co-agent, and is therefore jointly … Continue reading
The Orphans’ Court had the power to change the will of an incapacitated person and substitute its judgment for that of the incapacitated person even though changes to an incapacitated person’s will are not among the specific powers listed in … Continue reading
The power “to make gifts, including gifts to my agent,” that was included in a power of attorney signed in 2006, was unlimited, and not limited to gifts to spouse and issue, when the principal had no spouse or issue … Continue reading
Once a notice of appraisement has been issued accepting an inheritance tax return that included an offer of a future interest compromise and the tax has been been paid, neither the Commonwealth nor the estate may protest or appeal the … Continue reading
Value of trust remainder subject to inheritance tax was valued taking into account the right of the spouse, who was the income beneficiary, to principal for the spouse’s health, support, maintenance, or education without taking into account other sources of … Continue reading
Assets awarded to the decedent’s former spouse in a divorce proceeding in which grounds for divorce were established before the decedent’s death were not subject to inheritance tax at a 15% rate but were deductible as debts of the estate. Board … Continue reading
Attorney General has standing as parens patriae to seek surcharge against former officer and director of dissolved nonprofit corporation formed for charitable purposes, and the surcharge is not time barred nor foreclosed by a previous plea agreement for restitution in … Continue reading
Objectant to will failed to show undue influence in the execution of her mother’s will in favor of her sister’s son when the only evidence of a confidential relationship between her sister and her mother was that her sister had … Continue reading