Testamentary gifts to step-grandchildren that were conditioned upon their grandmother (the decedent’s wife) not electing against the will and not recovering assets “in our divorce after my death” were ineffective by reason of a final decree of divorce (and equitable … Continue reading
Category Archives: Opinions
Small estate petition dismissed for failure to include a statement that the Pennsylvania inheritance tax return had been filed and the tax paid and failure to include a copy of a notice of appraisement, as required by Pa.R.O.C.P. 5.50(b)(5) and … Continue reading
Because the decedent’s will granted an option to purchase real estate at “the value as finally determined for Federal Estate Tax purposes,” the court ordered the executor to file a federal estate tax return even though the estate was too … Continue reading
An individual trustee who is not a lawyer may not represent the trust in court. Delaware Valley Landscape Stone, Inc. v. RRQ, LLC, ___ A.3d ___, 2022 PA Super 173 (10/13/2022). … Continue reading
A mortgage on property owned by husband and wife as tenants by entireties was valid, even though signed by only one spouse, when the signing spouse normally handled the finances for the family and the non-signing spouse benefitted from the … Continue reading
A joint trust created by a husband and wife which remained revocable by the surviving spouse (who was also the sole trustee) following the death of one spouse did not qualify as a “sole use trust” but was not a … Continue reading
Child born during a same-sex marriage is presumed to be the child of both parents, even though Pennsylvania did not recognize the validity of same-sex marriages when the child was conceived and born. Bossler v. Ebling, 12 Fid.Rep. 362 (C.P. … Continue reading
Claim for compensation for care of parents by one of their sons was denied for lack of “clear, direct, precise and convincing” evidence of an agreement for compensation, but claim for family exemption was allowed even though the decedent had … Continue reading
The decedent had purchased an annuity, and had named “Mildred Williams – Friend,” as the beneficiary, but failed to provide a Social Security number or other identifying information for the beneficiary. The decedent also failed to disclose the annuity to … Continue reading
The Orphans’ Court erred, and abused its discretion, when it entered an injunction against a trustee prohibiting the payment of legal fees and costs without first hearing evidence to determine if a breach of trust had occurred or may occur … Continue reading