A testamentary gift by a wife to a trust created by the husband and wife, and the transfers for the benefit of the surviving husband within the trust, both qualified for the 0% inheritance tax rate as transfers “for the … Continue reading
Category Archives: Opinions
The Orphans’ Court properly found that a coin collection was purchased with money from a joint account and was owned by the decedent and the surviving spouse as tenants by the entireties, and the property rights of the surviving spouse … Continue reading
It was error for the Orphans’ Court to enter an order declaring an agreement between the decedent’s widow and the administrator of the estate to be null and void when the motion regarding the agreement had been filed only two … Continue reading
A petition to the Orphans’ Court for approval to sell a liquor license held by the decedent did not require notice to the Pennsylvania Liquor Control Board as an indispensable party. In re: Gloria Deckard, Deceased, 3140 EDA 2023 (Pa. … Continue reading
Husband was alleged to have improperly converted assets held jointly with his wife into his own name before his death. An action by the estate of the deceased wife against the estate of the deceased husband was not barred by … Continue reading
In an appeal of a will contest alleging forgery, the appellant waived objections to the propriety of the Orphans’ Court relying on samples of the decedent’s signature that were not formally moved into or admitted into evidence because the court … Continue reading
The Orphans’ Court found that the witnesses who testified to the decedent’s signature on the disputed will were credible, and that factual finding was binding on the appellate court. The finding by the Orphans’ Court that the appellant had knowingly … Continue reading
The “testamentary exception” to the attorney-client privilege would allow the admission of evidence of communications between the decedent and his lawyer in order to carry out the testamentary intentions of the decedent, but the exception will not be extended to … Continue reading
It was proper for the Orphans’ Court to dismiss objections to an account of an executor for amounts paid to the executor for legal fees incurred in defending the executor against claims asserted against the executor as agent under the … Continue reading
In an action by a lawyer for the collection from an estate of contingent fees owed by the heirs for representation in a will contest, the heirs had standing to appeal from the decisions of the Orphans’ Court but the … Continue reading