The decedent’s inter vivos trust directed the division of the trust into a marital deduction trust and nonmarital trust, but no marital trust was necessary because the gross estate was less than the federal estate tax exclusion amount. The administration of the trust as though it was a marital trust, over which the surviving spouse had greater powers, was a patent error for which the trustees will be surcharged, and the counsel for the trustees is surcharged for failing to properly counsel the trustees. Jean Goodwin Trust, 10 Fid.Rep.3d 31 (Montgomery O.C. 2019).
Executor is surcharged for distributions to individuals when the will made no specific gifts to anyone and the distributions were in violation of the provisions of the decedent’s will. Jean Goodwin Estate, 10 Fid.Rep.3d 29 (Montgomery O.C. 2019).
On an appeal from the decree of the Register denying probate of a photocopy of a will, the appeal will be upheld when the proponent is able to produce the original will and prove the will by the testimony of two witnesses. Estate of William O. Walden, No. 1390AP of 2018 (Philadelphia O.C. 2/18/2020).
Deed of decedent’s property to administrator individually, executed two months before being appointed administrator, was voidable and voided by the court, and the mortgage of the property executed after letters were granted, but signed by administrator in her individual capacity, was void because the mortgagee had constructive notice of the fraudulent deed. Estate of Mable Floyd, Deceased, 10 Fid.Rep.3d 40, No. 783DE of 2019 (Philadelphia O.C. 12/11/2019).
The presumption that a child born during a marriage is the child of both parents applies even in same-sex marriages, and so the non-birth parent has standing in a dependency hearing over the child. In the Interest of: A.M., a Minor, 2019 PA Super 344 (11/19/2019).
Although a nonprofit corporation formed as a volunteer fire company had been decertified and could no longer fight fires in accordance with its original charitable purposes, involuntary dissolution and cy pres would not be applied when the corporation continues to perform charitable services and may be able to qualify to fight fires in other nearby communities. In re: Independent Fire Co. No. 1, 9 Fid.Rep.3d 20 (Lycoming O.C. 2018), aff’d on other grounds, No. 1489 C.D. 2018 (Cmwlth Ct. 2/5/2020).
Three handwritten pages labeled “Pg 1,” “Pg 3,” and “Pg 4,” with all three paragraphs on the first page page struck through diagonally and a signature on page 4, were found to be notes of the decedent, and not a will, when the pages were found with other unsigned pages with later dates that refer to an earlier (1999) will and there was extrinsic evidence that the decedent had told her lawyer she did not want to make changes to her 1999 will. Estate of Helen C. Citino, Deceased, 9 Fid.Rep.3d 11 (Chester O.C. 2018).
A ninety year old woman suffering from dementia was unable to change her domicile, so her estate was not subject to inheritance tax even though her son had moved her from New York to an assisted living facility in Pennsylvania before her death. Opinion by Office of Chief Counsel, Department of Revenue, INH-05-002, 9 Fid.Rep.3d 8 (5/6/2005) (reissued 5/6/2010).
A similar opinion with similar facts, is INH-06-003, 9 Fid.Rep.3d 10 (10/10/2006).
Civil Division had concomitant jurisdiction with Orphans’ Court over life insurance proceeds that were the subject of a property settlement agreement following the divorce of the decedent and his former spouse, and had the power to impose damages on the former spouse for breach of contract even though the life insurance was subject to ERISA pre-emption. Harmon v. Harmon, 10 Fid.Rep.3d 22 (Lycoming C.D. 2019), aff’d, 1574 MDA 2019 (Pa. Super. 3/27/2020) (non-precedential).
Not allowing a litigious beneficiary any oral argument after the late filing of an unconvincing brief is not grounds for recusal. Robert M. Mumma Estate, 10 Fid.Rep.3d 18 (Cumberland O.C. 2019), app. quashed, 1326 MDA 2019 (5/11/2020) (non-precedential).