Abstract Case Name: In re Estate of Easterday, 209 A.3d 331 (Pa. 2019).Jurisdiction: Supreme Court of Pennsylvania. Plaintiff/Counter-Claim Defendant: Matthew M. Easterday, son of Decedent.Defendant/Counter-Claim Plaintiff: Colleen A. Easterday, wife/soon-to-be ex-wife of Decedent.Concepts: Estate Planning; Divorce; Life Insurance; & ERISA preemption of state law.Nature of Case: Whether pending divorce has an effect on entitlement to life insurance; and whether […]
Abstract Case Name: N.C. Dep’t of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, 139 S. Ct. 2213 (2019).Jurisdiction: Supreme Court of the United States.Plaintiff/Counter-Claim Defendant: Trustee of the Kimberley Rice Kaestner 1992 FamilyTrust.Defendant/Counter-Claim Plaintiff: North Carolina Department of Revenue.Concepts: Taxation of Trusts.Nature of Case: Whether a State can tax a trust income for the benefit of a […]
Abstract Case Name: Salce v. Cardello, 2019 WL 6247662 (Conn. Sup. Ct. 2019).Jurisdiction: Superior Court of Connecticut on Appeal from Probate Court.Plaintiff/Counter-Claim Defendant: John Salce, son of decedent, Mae Salce.Defendant/Counter-Claim Plaintiff: Joan Cardello, daughter of decedent, Mae Salce.Concepts: Estate Planning; In Terrorem Clause.Nature of Case: Whether either party violated the in terrorem clause as stated […]