I’m late in reporting that a federal district court has struck down Pennsylvania’s “mini-DOMA,” 23 Pa.C.S. § 1102, which defines “marriage” as “[a] civil contract by which one man and one woman take each other for husband and wife,” as … Continue reading
Daniel Evans
The IRS has published a “Taxpayer Bill of Rights” that it says will become a “cornerstone document” to provide taxpayers with a better understanding of their rights. IR-2014-72. … Continue reading
The New Jersey Tax Court has held that the surviving partner of a long-term same-sex relationship was not entitled to the benefit of the 0% Class A inheritance tax rate when the decedent and the surviving partner never registered in … Continue reading
Guardian of estate of incapacitated person, who had previously been granted the power to pay nursing home costs from principal and who had been authorized to sell real estate, did not have power to consent to judgments against the ward; … Continue reading
The Superior Court has affirmed the removal of an executor for a conflict of interest when the executor had made loans to herself under a power of attorney during the decedent’s lifetime and was a major debtor of the estate. … Continue reading
Westmoreland County has amended its local Rule WO407 to conform to the new $50,000 limit on small estates petitions. Orphans’ Court Rule WO407, Nr. 3 of 2014 (4/21/2014), 44 Pa.B. 2750 (5/10/2014); Orphans’ Court Rule WO407, No. 65-96-214 (4/28/2014), 44 … Continue reading
The IRS has published final regulations under section 67 that define the kinds of expenses of estates and trusts that are or are not subject to the 2% floor on miscellaneous itemized deductions. T.D. 9664, 79 F.R. 26616 (5/9/2014) … Continue reading
In a proceeding involving real property owned by three related estates and related individuals, the court approved a private sale among the parties, a partition of the proceeds of sale, and an allocation of costs among the parties. The court … Continue reading
Carbon County has adopted an an administrative order imposing an annual fee of $300 for remote access to the dockets and images of documents filed with the Prothonotary and the Register of Wills and Orphans’ Court. Establishment of Remote Access … Continue reading
Bucks County has adopted a new local Rule 3.7A for the electronic filing and service of legal papers. Order Promulgating Orphans’ Court Rule 3.7A—Electronic Filing and Service of Legal Papers (3/26/2014), 44 Pa.B. 2200 (4/12/2014) … Continue reading