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My wife is on our friends joint bank account , they have died and their is no will.
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If you mean your wife is a surviving tenant on an account held with friends, she inherits teh balance of the funds if it was a joint account with right of survivorship. She may owe inheritance tax, check with a local NE lawyer.
Answered on Nov 10th, 2013 at 1:24 PM
William R. Pelger, Attorney Munhall, Pennsylvania 412-461-1900