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Home→Categories Opinions - Page 76 << 1 2 … 74 75 76 77 78 79 >>

Category Archives: Opinions

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Inheritance Tax on Non-Estate Assets

Inheritance tax on non-estate assets should not have been paid from the estate when the decedent died intestate.  The inheritance tax on non-estate assets should be calculated without regard to deductions unless it can be shown that the transferees of … Continue reading →

Posted in Opinions | Tagged Inheritance Tax, Johnson Estate

Counsel Fees for Dilatory Conduct

Court imposed attorney fees against counsel under Pa.C.S. § 2503(7) for dilatory conduct but denied imposing attorney fees for commencing a matter arbitrarily, vexatiously, or in bad faith under Pa.C.S. § 2503(9) even though the testimony on the alleged forgery … Continue reading →

Posted in Opinions | Tagged 42 Pa.C.S. 2503, Litigation costs

Trust Modification Changing Corporate Trustee

Modification of trusts under 20 Pa.C.S. 7740.1(b) to change corporate co-trustee, and to make it easier to change the corporate co-trustees in the future, was approved when the corporate co-trustee being removed did not object and the modification was not … Continue reading →

Posted in Opinions | Tagged Material Purpose, PEF 7740.1(b), Trust Modification

Gifts to Some Children, but No Residuary Clause

Decedent drafted his own will, which had two specific bequests to two of his five children and explicitly said that he intentionally failed to provide any distributions to his other three children, but the will lacked a residuary clause.  The … Continue reading →

Posted in Opinions | Tagged Disinherit, Partial Intestacy

Substantial Relations Test for Prior Representation

Court disqualified counsel under Rule of Professional Conduct 1.9, applying the “substantial relation” test to former counsel’s representation of the current adversary party.  Temkin Estate, 3 Fid.Rep.3d 37, 3 Fid.Rep.3d 261 (O.C. Bucks 2012) (Opinion by Gilamn, J.), appeal quashed, … Continue reading →

Posted in Opinions | Tagged Prior Representation, Rules of Professional Conduct, substantial relation test

Removal of Co-Executors for Hostility to Beneficiary

Two sons named as co-executors and co-trustees along with surviving spouse were removed for failure to comply with court orders to file accounts and for filing punitive petitions against spouse as co-fiduciary and primary beneficiary, and temporary fiduciary appointed because … Continue reading →

Posted in Opinions, uncategorized | Tagged Removal of fiduciary

Standing and Disinheritance

Petitioner was the daughter of the settlor of an irrevocable trust but lacked standing to petition for an account because she was not a beneficiary once the settlor exercised her power of appointment over the trust.  Simon Trust, 3 Fid. … Continue reading →

Posted in Opinions | Tagged Party in interest, Standing

Agent Did Not Have Power to Liquidate Annuity Contract

Agent of decedent did not have power to liquidate decedent’s annuity during decedent’s lifetime and transfer the proceeds to himself, but the restored annuity remained a non-probate asset and so was still the property of the agent as the named … Continue reading →

Posted in Opinions | Tagged Annuity contract, Power of Attorney

Charitable Beneficiary’s Name Change

Objections to account: 1/5 charitable distrubutee from trust changed name, but Court holds that the entity was not discontinued and kept same identity, meaning it remained a distrubutee. Law of the case not relied on because of different circumstances.  Umble … Continue reading →

Posted in Opinions | Tagged Account, Chartiable beneficiary, Law of the case, Objections

Undue Influence and Lack of Testamentary Capacity

Decedent died several weeks after executing a new will that disinherited natural son and deceased daughter in favor of step-son, and the will was probated.  In an appeal from probate alleging lack of testamentary capacity and undue influence, the court … Continue reading →

Posted in Opinions | Tagged Testamentary Capacity, Undue influence, Will contest

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