The Orphans’ Court denied the objections to the executor’s account based upon the testimony of the executor which the court found to be credible, and the court did not find the testimony of the objectant and the objectant’s son to … Continue reading
Category Archives: Opinions
The Orphans’ Court properly entered a judgment on the pleadings denying a petition to change the beneficiaries of the decedent’s individual retirement account (IRA) when the decedent did not comply with the change of beneficiary procedures required by the custodian … Continue reading
The appointment of a “guardian ad litem” to manage the financial affairs and make medical decisions for the alleged incapacitated person was vacated when three years had elapsed from the initial petition, there was no record of any notice to … Continue reading
It was proper for the Orphans’ Court to approve the sale of the decedent’s residence to a third party for $150,000 rather than allow the heir who occupied the property to purchase her half of the property in monthly installments … Continue reading
It was reversible error for the Orphans’ Court to fail to consider extrinsic evidence to resolve a latent ambiguity in a will. The decedent had owned five parcels of real property, and had specifically devised one parcel to five of … Continue reading
It was not an abuse of discretion for the Orphans’ Court to appoint two of the three children of the alleged incapacitated person (AIP) as plenary guardians of her person over the objections of an estranged daughter when the AIP … Continue reading
The power of an agent to engage in “banking and financial transactions” gave the agent the power to liquidate certificates of deposit created by the decedent (referred to as “Totten trusts”). The beneficiary named on the C.D.s raised other issues … Continue reading
Because real estate transfer tax exemptions or exclusions that apply to transfers of real property also apply to acquisitions of interests in real estate companies, a distribution of an interest in a limited liability partnership by an living trust to … Continue reading
In Moore v. United States, 602 U.S. ___, No. 22-800 (6/20/2024), the U.S. Supreme Court upheld the constitutionality of the “mandatory repatriation tax” (MRT), which was enacted as part of the Tax Cuts and Jobs Act in 2017 and required … Continue reading
The decedent’s handwritten will included the direction that his “salery [sic] from NTM INC. shell [sic] be paid directly to [decedent’s surviving spouse] for a period of two years or until such time that she remarries, which ever occurs first,” … Continue reading