The power “to make gifts, including gifts to my agent,” that was included in a power of attorney signed in 2006, was unlimited, and not limited to gifts to spouse and issue, when the principal had no spouse or issue … Continue reading
Category Archives: Opinions
Once a notice of appraisement has been issued accepting an inheritance tax return that included an offer of a future interest compromise and the tax has been been paid, neither the Commonwealth nor the estate may protest or appeal the … Continue reading
Value of trust remainder subject to inheritance tax was valued taking into account the right of the spouse, who was the income beneficiary, to principal for the spouse’s health, support, maintenance, or education without taking into account other sources of … Continue reading
Assets awarded to the decedent’s former spouse in a divorce proceeding in which grounds for divorce were established before the decedent’s death were not subject to inheritance tax at a 15% rate but were deductible as debts of the estate. Board … Continue reading
Attorney General has standing as parens patriae to seek surcharge against former officer and director of dissolved nonprofit corporation formed for charitable purposes, and the surcharge is not time barred nor foreclosed by a previous plea agreement for restitution in … Continue reading
Objectant to will failed to show undue influence in the execution of her mother’s will in favor of her sister’s son when the only evidence of a confidential relationship between her sister and her mother was that her sister had … Continue reading
Adjudication approving account was vacated, and beneficiary given an opportunity to file objections, when counsel for the beneficiary was informed that an account would be filed, and copies of the account and statement of proposed distribution were mailed to beneficiary’s … Continue reading
All compensation denied to an executor who was unsuccessful in selling the decedent’s mobile home, allowed the estate’s bank account to be embezzled by her attorney, allowed specifically bequeathed property to be sold and then turned over the proceeds of … Continue reading
Woman who had been diagnosed with Alzheimer’s nine years before, and whose mental capacity had continued to decline, was adjudicated incapacitated and the two daughters who had helped to take care of her and her husband before his death were … Continue reading
Co-trustees of a trust cannot obtain a surcharge against a third trustee for failing to arrange for the payment of a premium on a life insurance policy when there was no clear evidence of a delegation to the third trustee. … Continue reading