In re Bierstadt Paintings Charitable Tr., Dated October 6, 1919, A-0529-20, 2021 WL 3057076 (N.J. Super. App. Div. July 20, 2021). In 1919, J. Ackerman Coles (“Coles”), a well-known doctor, art collector, and philanthropist, gifted inter vivos two paintings to the City of Plainfield (“the City”).  The paintings by Albert Bierstadt are held in a […]

Mac Naughton v. Power Law Firm, A-3711-19, 2021 WL 2964324 (N.J. Super. App. Div. July 15, 2021). This case addresses the importance of naming additional parties pursuant to Rule 4:5-1(b)(2) in initial pleadings. Plaintiff W. James Mac Naughton (“Jim”) appealed a May 27, 2020 Order granting summary judgment to defendant Power Law Firm, LLP, Jinhee […]

Recently we have seen a flurry of proposed legislation, which if enacted, will bring unprecedented changes to the tax and estate planning landscape.  Although the outcome of the proposed legislation remains unknown, taxpayers who may be affected by the enactment of these laws should review their estate and tax planning documents to determine if changes […]

The New Jersey guardianship Court Rules have been amended to establish a policy for background screenings of certain proposed guardians of incapacitated persons.  The amendments are effective as of May 15, 2021, and are summarized as follows. R. 4:86-2(b) has been amended to require the petitioner to annex to the complaint an affidavit or certification […]

In re Estate of Blair, No. A-1394-19, 2021 WL 1424066 (N.J. Super. App. Div. Apr. 15, 2021). This appeal addressed the courts’ ability to limit ongoing filings by a pro se petitioner involving the estate of her aunt.  Eventually the trial court precluded the party from filing additional pleadings against the estate, its beneficiaries, and […]

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 […]

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, […]

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., […]

Pine Brook Care Center v. D’Alessandro, No:  A-3197-18T1, 2020 WL 6852609 (N.J. Sup. Ct. App. Div. Nov. 23, 2020). In 2014, Michael D’Alessandro was adjudicated incapacitated.  His three daughters, Antoinette, Nancy, and Maryanne, were appointed co-guardians. In 2016, Michael was admitted to Pine Brook Care Center.  The Pine Brook admission package included an Admission Agreement […]

Estate of Dianne Partee v. Jones, No. A-0765-19T1, 2020 WL 6688913 (N.J. Sup. Ct. App. Div. Nov. 13, 2020) Twin sisters Dianne and Dionne owned as tenants in common the Philadelphia home in which they grew up.  On January 19, 2017, Dianne transferred her interest to Dionne, but this deed was not notarized until May […]