A pro se appellant’s statement of issues on appeal which was 32 pages long and a “discursive, argumentative, and incoherent rant” violates R.A.P. 1925(b) and should be considered to waive all issues. The appeal should also be dismissed on its … Continue reading
Daniel Evans
A beneficiary who is entitled to an annuity from a trust has standing to object to the account of the administration of the trust, to object to the division of the trust, to object to a new fee schedule for … Continue reading
The Internal Revenue Service has announced that, starting May 13, all applications for an employer identification number (EIN), whether submitted on-line or on Form SS-4, will require the name of an individual and either a Social Security number (SSN) or … Continue reading
The appointment of an emergency guardian of the person or estate renders the alleged incapacitated person legally incapable of making decisions about matters expressly assigned to the guardian. Whether an emergency guardianship of the estate is still valid more than … Continue reading
Nephew who would have received half of estate under unsigned amendment to the decedent’s revocable trust, but instead of half of the estate, did not have standing in malpractice action against lawyers who prepared the trust amendment under Agnew v. … Continue reading
Counsel fees of 5% of the first $100,000 of the estate and 3% of balance over $100,000 were approved, but should have been paid from residuary estate and not proceeds of sale of property that had been specifically devised. Executor’s … Continue reading
The Supreme Court has amended the Rules of Disciplinary Enforcement to shorten the times for penalties after the annual due date for attorney registration. Attorney registrations are due July 1, and a nonwaivable penalty had been imposed for registrations not … Continue reading
[The following is the text of the comments (with some corrections for typographical errors) I have submitted to the Treasury Department on the proposed regulation that addresses changes in the federal estate tax exclusion amount under the tax reconciliation act … Continue reading