Executor surcharged for missing dividends, for the costs of multiple appraisals, for losses upon the sale of securities that should have been more promptly liquidated, for litigation costs that exceeded the amounts at issue, and for late filing penalties for the decedent’s individual income tax returns. The court also reduced the executor’s commission for payments to others for performing duties that were the responsibility of the executor. Surcharge was denied for failing to make distributions before the executor’s account had been approved. Grimble Estate, 3 Fid. Rep. 3d 224 (O.C. Washington 2013).
The failure of the Department of Revenue to appear at the hearing of an inheritance tax appeal in the Orphans’ Court or otherwise participate in the decision of that court operated as a waiver of all issues before that court and so those issues cannot be raised on appeal. Sheluga Estate, 3 Fid.Rep.3d 181 (Cmwlth Ct. 2013):
Mortgage lien was extinguished by sale ordered by court under 20 Pa.C.S. 3353, which had the effect of a judicial sale. Landis Estate, 3 Fid. Rep. 3d 183 (O.C. Montgomery Co. 2013), rev’d, 85 A.3d 506, 2014 PA Super 7 (2014).
Agent’s account was found to be unreliable and was not confirmed, so the agent was ordered to return to the guardian of the estate of the incapacitated principal amounts claimed to have been paid as compensation, reimbursements for expenses, or gifts to the agent and her husband, as well as undocumented amounts claimed to have been paid to the principal. Bitschenauer, Incapacitated, 3 Fid. Rep. 3d 186 (O.C. Philadelphia 2013).
After incapacitated person was found to be eligible for medical assistance, guardian of the estate was not required to file a petition to seek court approval to spend the ward’s income on expenses other than the medical and nursing home expenses of the ward, even though the payments of the guardian were less than the payments for care determined by the Department of Public Welfare, and the court declined to substitute its judgment for the decision of the guardian to spend income to preserve the value of the ward’s assets. Maene, an Incapacitated Person, 3 Fid. Rep. 3d 194 (O.C. Bucks 2012), aff’d 909 EDA 2012 (Pa. Super. 5/23/2013) (non-precedential).
An oral prenuptial agreement may be established by clear and convincing evidence, and the court found credible the wife’s testimony that there was an agreement that she would have an interest in the marital residence based on her use of the proceeds of her sale of her house to pay the mortgage on the residence. Thompson v. Thompson, 3 Fid.Rep.3d 202 (Cumberland Co. C.P. 2013).
Daughter who had been disinherited by the principal did not have standing to object to the account of the agent for the principal who was living, was not alleged to be incapacitated, and filed an affidavit in support of the agent. In re Mardell Dardarian, Principal, 3 Fid.Rep.3d 206 (O.C. Chester 2013).
In a will contest for undue influence, the court found that the testator did not have a weakened intellect, meaning a prima facia claim of undue influence fails. Also, the court rejected an amendment to the petition for appeal from the Register because of statute of limitations; New Jersey’s element for undue influence of “suspicious circumstances” could not be imported to Pennsylvania law; and even if imported, an ethical violation by a lawyer for representing a client against a former client (which the court found did not happen) does not invalidate a will. Cremers Will, 3 Fid. Rep. 3d 152 (O.C. Chester 2012) (Opinion by Hall, J.)
Assignment of royalty interests did not convey subsurface mineral interests (which the corporate executor of the New York estate did not realize the decedent had retained) because the language of the assignment was unambiguous and without mistake, and so summary judgment was appropriate to quiet title in the estate. Estate of Roswell Miller v. Miller Associates, 3 Fid. Rep. 3d 170 (C.P. Westmoreland 2012) (Opinion by Marzili, J.)
In a will contest for undue influence, discovery of estate planning documents from lawyer for testator is allowable under the testamentary exception to the attorney-client privilege. Cohen Estate, 3 Fid. Rep. 3d 145 (O.C. Bucks 2012) (Opinion of Gilman, J.)