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Home→Categories Opinions - Page 49 << 1 2 … 47 48 49 50 51 … 78 79 >>

Category Archives: Opinions

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Anders Brief Allowed in Permancy Goal Change

In an appeal by a parent to a change of the permancy goal of her minor son to adoption, without terminating the parent’s parental rights, the court-appointed counsel may file a petition to withdraw and supporting brief pursuant to Anders … Continue reading →

Posted in Opinions | Tagged Frivolous appeals, Permenancy goal

Federal Tax Lien Has Priority over Claims of Executor

When notices of federal tax liens are filed during the decedent’s lifetime, the federal lien has priority over expenses of administration of the decedent’s estate.  In re Estate of Simmons (United States v. Spiekhout), No. 1:15-cv-01097-TWP-MPB (U.S.D.C. S.D. Ind. 7/31/2017); … Continue reading →

Posted in Opinions | Tagged Administration expenses, Tax liens

Photocopy of Will not Probated

The proponent of a photocopy of a will failed to prove that the contents of the photocopy were substantially the same as the missing original.  In re: Estate of John Brumbaugh, 2017 PA Super 287 (9/6/2017). … Continue reading →

Posted in Opinions | Tagged Lost wills

Citation Refused when Foreclosed by Family Agreement

A trust may not be distributed in a manner that is inconsistent with a family settlement agreement approved by a decree of the Orphans’ Court more than 5 years before, so the court may deny the issuance of a citation, … Continue reading →

Posted in Opinions | Tagged Citation practice, Family settlement agreement, Nonjudicial settlement agreements

Gift Tax Payable by Donees not Deductible

The gift tax that is paid after death for net gifts made in the year of death is included in the gross estate under IRC section 2035 and the estate is not entitled to any deduction for the gift tax … Continue reading →

Posted in Opinions | Tagged Estate tax apportionment, IRC 2035, IRC 2053, Net gifts

No Filial Support Obligation for NJ Parents

Pennsylvania’s filial support law (23 Pa.C.S. § 4603) did not apply to the New Jersey parents of an adult indigent son who was provided care in Pennsylvania.  Melmark, Inc. v. Schutt, 169 A.3d 638, 2017 PA Super 272 (8/21/2017), rev’d, … Continue reading →

Posted in Opinions | Tagged 23 Pa.C.S. section 4603, Choice of law, Filial support

Same-Sex Parents and Birth Certificates

It is a violation of due process for a state to refuse to put the name of the wife of a birth mother on a birth certificate if the state would put the name of a husband on a birth … Continue reading →

Posted in Opinions | Tagged Same-sex marriage

Evidence Sufficient to Overcome Presumption of Lost Will Revocation

Evidence that decedent believed he had provided for his daughters during his lifetime, that decedent did not contact his attorney about preparing a new will or speak to any other attorney about a new will, and that the decedent had … Continue reading →

Posted in Opinions | Tagged Lost wills, Presumption of revocation

Supreme Court Denies Trust Modification to Replace Trustee

The Supreme Court has held that that 20 Pa.S.C. § 7766 is the exclusive method for removing a trustee, and that a trust cannot be modified under § 7740.1 to allow the beneficiaries to remove and replace the trustee.  Trust … Continue reading →

Posted in Opinions | Tagged PEF 7740.1, PEF 7766, Trust Modification, Trustee removal

Successor Agent Could Not Bind Principal

The successor agent did not have the power to bind the principal to an arbitration agreement when there was no showing that the initial agent named in the power of attorney was “unwilling or unable to act” as attorney-in-fact for … Continue reading →

Posted in Opinions | Tagged Power of Attorney

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