Decedent’s will gave her residuary estate to her two sons in equal shares, but then gave one of the sons six months within which to exercise a “right of first refusal” to take the decedent’s farm as his share of … Continue reading
Daniel Evans
It was not an abuse of discretion for the Orphans’ Court to refuse to expunge the petitioner’s record of involuntary commitment, and restore his right to possess firearms, despite testimony in support of the petition from the petitioner’s family and … Continue reading
Complaint for damages allegedly caused by the negligence of the decedent that was served on the decedent’s spouse and named the decedent’s spouse as personal representative of the decedent’s estate was void when the spouse was never appointed to be … Continue reading
As a convenience for our readers, we recently began including “(Pa. Super.)” in the titles of summaries of decisions of the Pa. Superior Court that are precedential and will be published in the Atlantic Reporter. Extending that practice, we will … Continue reading
The Treasury Department has published Rev. Proc. 2026-25, 2026-29 I.R.B. 45 (7/13/2026), which creates a new “safe harbor” under which taxpayers are not required to file gift tax returns for a calendar year if (a) the only taxable gifts made … Continue reading
Appellant’s claims against the estate for the decedent’s sales of his cars while he was incarcerated were barred by res judicata because he had unsuccessfully brought the same claims twice in federal court and were also barred by the two … Continue reading
The testimony of two doctors supported the conclusion of the Orphans’ Court that the decedent lacked testamentary capacity when she signed a will in 2012, and it was within the discretion of the court to place more weight on that … Continue reading
In an action for ejectment, a quitclaim deed from the administrator of an estate to himself and his daughter was prima facie evidence of their title to the property, and so shifted the burden to the defendant to show superior … Continue reading
At the hearing on preliminary objections, and in a letter to the Superior Court in lieu of a Pa. R.A.P. 1925 opinion, the Orphans’ Court stated that it was dismissing the appellant’s petition for failure to appear at the hearing … Continue reading
The Orphan’s Court denied the guardian’s petition to allow the incapacitated person to continue to qualify for Medicaid through a combination of an annuity and gifts, and the Superior Court affirmed. The guardian did not aver or produce evidence that … Continue reading