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Home→Author Daniel Evans - Page 112 << 1 2 … 110 111 112 113 114 … 125 126 >>

Author Archives: Daniel Evans

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Meaning of “Farming” is Limited, and Estate is Terminated

Provision of will allowing decedent’s wife and daughters to operate “farms” on decedent’s property did not allow the executor to continue to administer the property forty-three years after the decedent’s death when only a part of the property was leased … Continue reading →

Posted in Opinions | Tagged Will interpretation

Specific Performance of Option Despite Ten Year Delay

Specific performance of option to purchase real estate was enforced against the estate, notwithstanding delay of more than 10 years from the initial order allowing the exercise of the option and the recording of a lis pendens, the court finding … Continue reading →

Posted in Opinions, uncategorized | Tagged Estoppel, laches, Lis pendens, Specific Performance

Private Auction among Beneficiaries

Objections to executor’s account were denied to the extent they related to a private auction of real estate among the beneficiaries because the sale had been authorized and approved by the court in previous litigation, even though the terms of … Continue reading →

Posted in Opinions | Tagged Objections to account

Comments on On-line Publication of Local Rules

Posted on August 31, 2015 by Daniel EvansAugust 31, 2015

As noted earlier, five different Supreme Court procedural rules committees (Criminal, Juvenile, Civil, Domestic Relations, and Orphans’ Court) have joined together to submit a proposal to revise all state-wide rules to require that local rules be published on-line by each … Continue reading →

Posted in Articles, Rules and Regs. | Tagged Pa.O.C. Rules

Publication of Local Rules

Posted on August 31, 2015 by Daniel EvansAugust 31, 2015

Five different Supreme Court procedural rules committees (Criminal, Juvenile, Civil, Domestic Relations, and Orphans’ Court) have joined together to submit a proposal to revise all state-wide rules to require that local rules be published on-line by each county or court … Continue reading →

Posted in News, Rules and Regs. | Tagged Pa.O.C. Rules

Counsel Fees Not Justified

Counsel fees of $34,848, paid from an estate of $102,852, reduced to $18,000, and executor surcharged for excess, when the testimony of counsel was conclusory and failed to justify the fee paid from an estate with no unusual complexities or … Continue reading →

Posted in Opinions | Tagged Executor Commission, surcharge

IRS Delays New Sec. 6035 Basis Reporting

Posted on August 22, 2015 by Daniel EvansAugust 22, 2015

In Notice 2015-57, the IRS has announced that the due date for the first new tax basis reports that must be filed under new IRC section 6035 is postponed to February 29, 2016. The Surface Transportation and Veterans Health Care … Continue reading →

Posted in News, Rules and Regs. | Tagged Basis, Federal estate tax, Federal income tax

Same-Sex Common Law Marriage Recognized

Posted on August 5, 2015 by Daniel EvansAugust 5, 2015

An Orphans’ Court judge has entered an order declaring to be valid a same-sex common law marriage entered into before common law marriages were abolished in Pennsylvania in 2005. The case is Estate of Kimberly M. Underwood, No. 2014-E0681 (O.C. … Continue reading →

Posted in News | Tagged Same-sex marriage

Executor Commissions for Legal Secretaries

Co-executors of the estate of a deceased lawyer, who had served as his secretaries and performed much of the legal work in the administration of the estate, were allowed as commissions the same percentage of the estate that the decedent … Continue reading →

Posted in Opinions | Tagged Executor Commission

IRA Beneficiary Designation Unchanged by Will

Provisions of will were insufficient to change the beneficiary designation of an individual retirement account (IRA), there being no evidence that the decedent made reasonable efforts to comply with the terms of the account; objections to payments to claimant were … Continue reading →

Posted in Opinions | Tagged Beneficiary designations, Claim against Estate, IRAs

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