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Home→Author Daniel Evans - Page 95 << 1 2 … 93 94 95 96 97 … 123 124 >>

Author Archives: Daniel Evans

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Petition to Enjoin Completed Construction is Moot

An appeal from a denial of an injunction may be dismissed as moot when the construction sought to be enjoined has been completed.  In Re: Wissahickon Playground, No. 2492 C.D. 2015 (Cmwlth. 3/28/2017) (opinion not reported), aff’ng No. 265 IP … Continue reading →

Posted in Opinions | Tagged Mootness

Crawford County Adopts New Orphans’ Court Rules

Crawford County has adopted new Orphans’ Court Rules, to be effective 30 days after publication in the Pennsylvania Bulletin.  “Adoption of Local Orphans’ Court Rules; O.C. 2017-17” (3/6/2017), 47 Pa.B. 1738 (3/25/2017). … Continue reading →

Posted in News, Rules and Regs. | Tagged Local Rules

0% Inheritance Tax Rate for Minors?

Posted on March 21, 2017 by Daniel EvansMarch 21, 2017

Somewhat to my surprise, a  bill in the Pennsylvania legislature that would reduce the inheritance tax to 0% for transfers to children under the age of 21 (HB 291) has made it out of committee and received its first consideration. … Continue reading →

Posted in News | Tagged Inheritance Tax

New Orphans’ Court Rules for Erie County

Erie County has adopted new Orphans’ Court local rules, to be effective 30 days after publication in the Pennsylvania Bulletin.  “Order Adopting Orphans’ Court Rules; Doc. No. 52-2017” (2/21/2017), 47 Pa.B. 1630 (3/18/2017). … Continue reading →

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

Guardianship, Adoptions, and Abortion Control Rules for Adams County

Adams County has adopted new Orphans’ Court local rules for Chapter 14 (Guardianship of Incapacitated Persons), Chapter 15 (Adoptions) and Chapter 16 (Abortion Control Act), all to be effective 30 days after publication in the Pennsylvania Bulletin, and has amended … Continue reading →

Posted in News, Rules and Regs. | Tagged Abortion Control, Adoption, Guardianship, Local Rules, Pa.O.C. Rules

Applicable Federal Rates Edge Upwards

Posted on March 16, 2017 by Daniel EvansMarch 16, 2017

The various applicable federal rates (AFRs) published by the Internal Revenue Service, which are used to value life estates, remainders, annuities, and other future interests, as well as intra-family loans, continue to edge upwards. The new section 7520 rate for … Continue reading →

Posted in News | Tagged applicable, IRC 7520

Power of Attorney Form in MS Word

Posted on March 9, 2017 by Daniel EvansMarch 9, 2017

In response to several requests, I have edited the page with my power of attorney form to include a link to a copy of the form as an MS Word document. … Continue reading →

Posted in News | Tagged Power of Attorney

Non-Litigating Heir Cannot Challenge Settlement

An intestate heir who does not join in an appeal from the probate of a will has no standing to challenge a settlement agreement between the beneficiary under the will and the other intestate heirs which left the probate of … Continue reading →

Posted in Opinions | Tagged Standing

Surcharge of Agent Denied

When a power of attorney lacks the notice and acknowledgement required by 20 Pa.C.S. § 5601, the burden is on the agent to show that the actions taken by the agent were in the principal’s best interest. Even though the … Continue reading →

Posted in Opinions | Tagged Agent's liability

Gift of Precious Metals not Proved

The daughter of the decedent did not prove ownership of precious metals that were in the decedent’s home at the of his death because she was the only witness to an alleged gift by the decedent to her during her … Continue reading →

Posted in Opinions | Tagged Credibility, Dead man's rule, Gift

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