A son’s petition to have his 91 year old mother declared incapacitated was denied when the son had a power of attorney for his mother and controlled her finances, so that it was unlikely that his mother would become the … Continue reading
Category Archives: Opinions
A claim to unclaimed property held by the Pennsylvania Treasury was properly denied when the property was a joint account in the names of the claimant’s mother and half-sister, the mother predeceased the half-sister so that the account became the … Continue reading
The administrator of the deceased settlor’s estate has standing to request the appointment of a temporary trustee when the trust was for the settlor’s benefit during his lifetime, the estate may have assets within the real properties held in the … Continue reading
The surviving spouse’s attempt to discontinue a divorce action following the death of the decedent was ineffective under new Pa.R.C.P. 1920.17, but grounds for divorce were not established within the meaning of 23 Pa.C.S. § 3323(g) when the decedent’s affidavit … Continue reading
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
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
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
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
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
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