The testimony of decedent’s lawyer showed that the sale of the real estate previously used by the decedent as his home and accounting office to his son who had worked with the decedent was at the direction of the decedent, and was not a gift by the son who signed the deed as his father’s agent under a power of attorney, even though the value of the property was less than the purchase price. Rush Estate, 1 Fid.Rep.4th 143 (Washington O.C. 2022), aff’d,  2023 PA Super 185, ___ A.3d ___ (9/26/2023) (see “Agent Acted at Direction of Principal“).