Both houses of the Pennsylvania legislature have passed S.B. 1084, which makes a number of changes to Title 13 (the Uniform Commercial Code) relating to electronic transactions, and also makes a technical change to Chapter 56 of Title 20 (the...
Daniel Evans
In Moore v. United States, 602 U.S. ___, No. 22-800 (6/20/2024), the U.S. Supreme Court upheld the constitutionality of the “mandatory repatriation tax” (MRT), which was enacted as part of the Tax Cuts and Jobs Act in 2017 and required … Continue reading
The decedent’s handwritten will included the direction that his “salery [sic] from NTM INC. shell [sic] be paid directly to [decedent’s surviving spouse] for a period of two years or until such time that she remarries, which ever occurs first,” … Continue reading
Under an agreement with the two shareholders of a corporation, the corporation was obligated to purchase shares upon the death of a shareholder for a fixed price, and the corporation purchased life insurance on the shareholders in order to have … Continue reading
The Orphans’ Court did not abuse its discretion to remove the incapacitated person’s father as guardian of his person when the father had breached his fiduciary duties by comingling funds, failed to comply with court orders by failing to provide … Continue reading
A failure to give notice to an indispensible party deprives a court of jurisdiction, but the other heirs of the estate were not indispensible parties to an action to remove an administrator of an estate because the other heirs had … Continue reading
The decedent’s former spouse was not a co-owner as a tenant in common, and had no ownership interests in the residence that had been purchased by the decedent and the spouse during their marriage, because they had divorced and their … Continue reading
The executor of the decedent’s estate brought an action in the Orphans’ Court to recover the value of property alleged to have belonged to the decedent from a person who had lived with the decedent, but the court properly granted … Continue reading
The intervenors were initially allowed to join in the litigation only for the purpose of determining whether the person with whom they had reached a settlement agreement was validly serving as the trustee of the trust, and it was an … Continue reading
The attempt by the beneficiaries to change the situs of a trust which was the subject of litigation was properly disregarded by the Orphans’ Court, even though the trust document specifically allowed the beneficiaries to change the situs, because under … Continue reading