Executors who administer probate estates often have to deal with back taxes that the decedent owed. They may also have to deal with estate tax liabilities owed by the estate. While the probate process is governed by state law, state law gives way to Federal law when it comes to back taxes. The IRS has……
TX-LW Blogs
To Whom Do Executors Owe a Fiduciary Duty?
Negligence and Fiduciary Duty A fiduciary is a person who holds a legal or ethical relationship of trust with another party. If a person is a fiduciary, they have what is called a fiduciary duty to that party. A fiduciary duty can exist in several special relationships or circumstances and the type of duty that…
Who Will Serve as Personal Representative of Your Estate?
Who will serve as personal representative after you’ve passed on? Many people think about this while planning their estate, but it’s important to know who is eligible to serve and who will serve by default if you don’t name a personal representative properly. Selecting The Personal Representative (Executor vs Administrator) Specialized knowledge, training or experience…
Do Insane Delusions Amount to Lack of Testamentary Capacity?
Testamentary capacity is the legal term that refers to someone’s mental ability to make a will. Testamentary capacity can be diminished or lost if a person has certain delusions, but a delusion in and of itself might not establish a lack of testamentary capacity. This case answers the question: When does a court find that…
When Is a Texas Cause of Action “Appertaining or Incident to” an Estate?
Legal Terminology Estates Code on Probate Suit Transfer: Texas law authorizes a statutory probate court to transfer to itself from a district court a cause of action “appertaining to or incident to an estate pending in the statutory probate court.” Mandamus relief: Available only when a trial court clearly abuses its discretion and when there…
When Heirship Status Becomes a Texas Jurisdiction Matter
A court must have jurisdiction to enter a valid, enforceable judgment on a claim. If there is a situation where jurisdiction is lacking, litigants, through various procedures, may retroactively challenge the validity of a judgment to potentially have it rendered void. Subject matter jurisdiction is one type of jurisdiction a court must have. It is…
The “Non-Suit” in U.S. Tax Court Cases
The U.S. Tax Court is unique in many ways. It has its own rules and the rules do not always comport with the rules that apply in other Federal courts. One example is that a party cannot just “non-suit” a case in tax court. A non-suit is the process of simply dismissing an action that……
What’s the Proper Probate Venue When Co-Defendants Live in Different Texas Counties?
Legal Terminology Pleas of Privilege Raises an objection to the venue of an action. Article 1995, Revised Civil Statutes (Code): Subdivision 4: States that there must be a resident defendant for a bona fide cause of action, and a non-resident defendant must either be a necessary or a proper party. Subdivision 29a: States that the…
Can Reasonable Diligence Trump a Probate Statute of Limitations in Texas?
Default for failing to file? Default at Law A default is the failure to do something required by law or the failure to comply with a contractual obligation. When it comes to filing a will for probate, there is a timeline that the filer must comply with in order to avoid being found in default.…