Balint v. Commissioner of Internal Revenue, T.C. Memo. 2023-118 (2023)
Petitioner Joseph Michael Balint (“Petitioner”) brought suit against the IRS, for a tax assessment related to withdrawals made from his IRA and his life insurance by his spouse, Jacqueline Grimes
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Latest from Archer
Claims of Oral Will Rejected
In re Estate of Wasowicz, 2023 WL 8069402, No. A-3620-21 (N.J. Super. App. Div. Nov. 21, 2023)
This case focused on whether an oral agreement made in 1987, 35 years prior to death, is akin to a Will or, in…
Limitations Defined to Exception to “American Rule”: Fee Shifting in Guardianship Actions
In the Matter of A.D., 477 N.J. Super. 288 (App. Div. 2023)
This published opinion defines limitations to the exception to the American Rule against fee shifting in guardianship actions. The case was initiated by the Sussex County Office of…
Fee Shifting Order Violated “American Rule”
Matter of Estate of Ryan, No. A-2252-21, 2023 WL 6799134 (N.J. Super. Ct. App. Div. Oct. 16, 2023)
This case addressed fee shifting and the application of the American Rule in estate litigation. In particular, the parties were seeking reconsideration…
Anthony La Ratta to Present NJICLE’s Annual “Latest Trends in Estate Litigation” CLE
Anthony La Ratta, Archer Estate & Trust Litigation attorney, will present the New Jersey Institution for Continuing Legal Education’s (NJICLE) 17th Annual Latest Trends in Estate Litigation CLE, which will provide a comprehensive review of recent cases and the…
New Hampshire Supreme Court Affirms Modification of Usage for Charitable Funds
In re Robert T. Keeler Maintenance Fund, 306 A.3d 795 (N.H. 2023)
The decedent bequeathed funds in his will to Dartmouth College for the maintenance of a golf course. The college sought to modify that restriction since the golf course…
Steven Mignogna to Present “Seven Deadly Claims” at the ACTEC National Meeting
Steven Mignogna, Chair of Archer’s Estate & Trust Litigation Group, will present at the American College of Trust and Estate Counsel (ACTEC) in Phoenix, AZ from March 6-10, 2024. Steve’s program will address novel and evolving claims related to…
Undue Influence Claims Fail Because Supported by “Mere Speculations”
In re Estate of Seto, 2024 WL 537811 (N.J. Super. Ct. App. Div. February 12, 2024)
This case involved an assortment of claims between siblings as to undue influence and other impropriety in both a lifetime transfer of real estate and…
Award for Attorneys Fees Prevails Against Undue Hardship Claim
Robert Borteck, PC v. Frederick Kennedy And Gabriel Yandoli, Co-Executors of the Estate of Francis P. Kennedy, deceased, Docket No. A-3819-21 (N.J. Super. App. Div. Jan. 22, 2024)
Defendants were the executors of the estate of Francis P. Kennedy (“defendants”).…
Pre-Marital Will Statute Misapplied Where Factual Record Deemed Incomplete
In re Estate of Mark A. Rayner, Docket No. A-2619-20 (N.J. Super. App. Div. Nov. 9, 2023)
This matter concerns a will contest between Carol Petty, the decedent’s sister, and Colleen Kelly-Rayner, the decedent’s widow. Carol appealed three orders entered…