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03.15.2021
Beneficiaries of an Estate Are Personally Liable For Federal Estate Tax
U.S. v. Estate of Kelley, No. 3:17-cv-965-BRM-DEA, 2020 WL 6194040 (D.N.J. Oct. 22, 2020). Lorraine Kelley died on December 30, 2003, and her brother, Richard Saloom (“Saloom”), and Richard Lecky were co-executors of her estate. The co-executors filed a Form 706 on behalf of the Estate of Lorraine Kelley (“Kelley Estate”), reporting an estate tax […]
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03.15.2021
A Guardian of the Person has Standing to Sue for Return of Property
Faulk v. Martucci, No. A-2234-19T1, 2021 WL 243833 (N.J. Super. Ct. App. Div. Jan. 26, 2021). Defendant Anne Martucci (“Anne”) appealed from an order awarding a constructive trust in favor of plaintiff Janette Faulk (“Janette”) as guardian of Harry Faulk (“Harry”), an incapacitated person. Janette is Harry’s daughter. Prior to being found an incapacitated person, […]
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03.15.2021
Without Unjust Enrichment, There Is No Constructive Trust
Schultz v. Glasser, No. A-5239-18T3, 2021 WL 269674 (N.J. Super. Ct. App. Div. Jan. 27, 2021). Husband and wife, Robert Schultz, Sr. (“Robert”) and Mary Ann Schultz (“Mary Ann”), created an inter vivos trust (“Trust”), of which they were the primary beneficiaries. Upon the death of the survivor of them, their children, Robert Schultz, Jr., […]
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03.15.2021
Sarah Cranston to Present Life Planning Workshop
When: Tuesday, April 27, 2021 | 12:30pm Where: This is an online event (Zoom) Archer Speaker: Sarah Cranston, Esq.
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Featured Contributor
Denis J. Lawler
Denis Lawler has spent his entire career trying cases. Most recently, those matters have involved: the defense in arbitration of a supplier who had terminated a long-term supply contract on the grounds of impossibility, resulting in a defense verdict and the award of $1,000,000 in attorneys’ fees under a fee-shifting provision in the contract involved