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Home→Categories Opinions - Page 59 << 1 2 … 57 58 59 60 61 … 78 79 >>

Category Archives: Opinions

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Revocation of Assignment of Spendthrift Interests

A beneficiary may revoke an assignment of undistributed interests in a spendthrift trust, and so summary judgment on a petition for declaratory relief is appropriate.   Middleton Trust, 6 Fid.Rep.3d 1 (O.C. Montg. 2015) (opinion by Murphy, J.) … Continue reading →

Posted in Opinions | Tagged Equitable estoppel, laches, Pa.R.C.P. 1035.2, Spendthrift clause, Summary judgment

Denial of Petition to Intervene is Appealable

The Supreme Court has held that the denial of a petition to intervene in a child custody proceeding is a collateral order that is appealable as of right under Pa.R.A.P. 313.  K.C. and V.C. v. L.A., 128 A.3d 774, No. 65 … Continue reading →

“Personal Effects” Included Automobile; Priority of Gifts Among Children

Provision of will directing executor to pay the costs of delivering “such tangible property” expanded the meaning of “personal effects” to include a gift of automobiles, which is consistent with a previous will and a summary of that will prepared … Continue reading →

Posted in Opinions | Tagged PEF 3541(a), Personal effects

Beneficiary not Entitled to Lease or Buy Property, and Letter is not Codicil

Administrator properly rejected offers of one beneficiary to rent or purchase real estate owned by decedent, and letter from the decedent, which expressed a desire that the beneficiary reside at the property, was not a codicil because it expressed no … Continue reading →

Posted in Opinions | Tagged Testamentary intent

Inheritance Tax on IRA Paid from Residue; Guidelines for Executor Commissions and Attorney Fees

Estate’s payment of inheritance on individual retirement accounts was proper when will directed that “all taxes that may be assessed in consequence of my death” be paid “from my residuary as a part of the expense of the administration of … Continue reading →

Posted in Opinions | Tagged Attorney fees, Executor Commission, Inheritance Tax, Johnson Estate

Preliminary Objections Sustained

Preliminary objections sustained to civil complaint transferred from the Civil Division of Philadelphia County to the Orphans’ Court of Montgomery County after challenges to will and trust document had already been dismissed in Montgomery County, although claims of fraud and … Continue reading →

Posted in Opinions | Tagged Preliminary objections, Tortious interference

No Reallocation of Inheritance Tax from Charitable Shares

Direction in will that all estate, inheritance, and other death taxes be paid “out of and charged against my estate” overcame statutory direction that inheritance tax be paid from shares of estate subject to tax, and not from charitable shares. … Continue reading →

Posted in Opinions | Tagged 72 P.S. §9111 (c)(1), 72 P.S. §9144(f), Charitable beneficiary, Inheritance Tax

Minor Witness and Addition of Date Did Not Invalidate Codicil

Codicil upheld as valid even though witnessed by a minor and even though the date on the codicil was added after the death of the testator.  Weitz Estate, 5 Fid.Rep.3d 372 (O.C. Luzerne 2015). … Continue reading →

Posted in Opinions | Tagged Altered document, Witness to will

Gift of Proceeds of Real Estate not Adeemed; Partial Intestacy

When will directed that real estate be sold and the proceeds divided among named beneficiaries, but contained no residuary clause, and agent sold real estate before death, proceeds of sale will be distributed to beneficiaries named in will and rest … Continue reading →

Posted in Opinions | Tagged Ademption, Will interpretation

IRA is not “Exempt from Federal Estate Tax” by Reason of Unified Credit

Individual retirement account of decedent over the age of 59-1/2 held to be taxable because the applicable of the federal estate tax unified credit, which excluded estate of $5,250,000 from federal estate tax, did not make account “exempt from Federal … Continue reading →

Posted in Opinions | Tagged 72 P.S. §9111(r), Federal estate tax, Individual retirement account, Inheritance Tax

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