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
Category Archives: Opinions
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
Funds which had been donated to a Philadelphia social organization that promoted gymnastics was awarded under the cy pres doctrine to a similar national organization, to be used to benefit and promote gymnastics and physical education in the Philadelphia area … Continue reading
Decedent’s grandchildren, as 30% residuary beneficiaries under the will drafted by the defendant law firm, have standing to pursue a malpractice action against the law firm when the bulk of the decedent’s assets were in a “transfer on death” brokerage … Continue reading
A request for a jury trial on the issue of incapacity was timely, and the right to a jury trial was not waived under 20 Pa.C.S. § 777(d), when the request was filed nine days after service of the petition … Continue reading