The Internet for Estates Lawyers

Written Materials by Daniel B. Evans (
Program Presentation by Daniel B. Evans and George S. Forde Jr. (

[This page was created for an educational program, "Planning for the Future; Simple-To-Use Software for the Technologically-Challenged Estates Lawyer," held at the Annual Meeting of the Philadelphia Bar Association on December 3, 1996.]

Copyright 1996 Daniel B. Evans

Table of Contents

The Internet for Estates Lawyers

Internet Basics

What Is The Internet?

The Internet (or "Net") is a global network of networks. It is not owned by any corporation or government, but arose out of an experimental project of the Department of Defense to create a network of computers that could survive the disruptions of a war or other calamity. Although it has been dominated in the past by universities and other educational organizations, who used it to share computer resources, more and more commercial organizations have tapped into it as a cheap and efficient way to send electronic mail and other information around the country and the world. It is now the closest thing we have to an "information superhighway."

What Does The Internet Do?

The Internet provides several different types of services to its users. Different services can be used for different tasks, and serve different functions.


The most common service provided by the Internet is "electronic mail" (or "email"), which allows individuals or groups to send messages accross the country. Every service that claims to provide access to the Internet should be able to send and receive email.

In the world of the Internet, all people who send and receive email have an address in the form of a "user id" and a "domain name," separated by a "@" symbol. The domain name is usually (but not always) the name of the on-line service or Internet service provider ("ISP"), and has an extension like ".com" or ".edu" or ".org" which specifies whether the domain is that of a commercial company, an educational institution, or another type of organization.

Sending and receiving email requires software to read, print, compose, and otherwise deal with email messages.

List Servers

List servers are a type of email service. They are computers (or computer programs) that maintain mailing lists automatically, allowing groups of users to share messages among themselves through email. The advantage of a list server is that users can subscribe (or unsubscribe) to the list by sending a message to the list server, and email messages sent to the list server can be copied and distributed automatically to everyone on the mailing list.

Newsgroups (Usenet)

Newsgroups serve a purpose similar to list servers, because they allow large numbers of people to send and receive messages to and from a large group. However, the technology is very different. Instead of sending individual messages to each member of a group, news servers collect all messages for all groups and only distribute messages to individual users when asked to do so.

There are newsgroups devoted to tax and legal issues, as well as political, social, religious, and recreational subjects. However, the discussions are rarely focused or technical enough to be of value to practicing lawyers.

File Transfer Protocol (FTP)

The Internet File Transfer Protocol (FTP) is a way of transferring files between computers on the Internet. It is most commonly used by vendors making software "patches" or "drivers" available to customers, or for distributing other kinds of large binary files.


A "gopher" is a simple menu-driven way of locating and displaying text files. It has been largely eclipsed by the World Wide Web, but there are several gopher sites that are still active.

World Wide Web (WWW or the Web)

The fastest growing service on the Internet is the "World Wide Web" (usually just "WWW" or "the web"). In fact, for many people "the Internet" is synonymous with the web, because of all the publicity (some would say "hype") that the web and web sites have received.

Using special software called "web browsers" (or just "browsers"), users can view documents through the Internet which include both text and graphics, and can move from document to document with a click of a mouse. Movement from document is possible because most documents contain "hypertext" links to other documents. While viewing a web document with hypertext links, a user can use a mouse to click on a word, phrase, or picture within the document and cause a linked document to be loaded that provides more information about the word, phrase, or picture. The next document does not have to reside on the same computer as the document to which it was linked, so clicking on a menu found on a computer at Cornell University (Ithaca, New York) can automatically load a document from a computer at the University of California at San Diego (or Cambridge University, England). It is not at all unusual, while looking for information on the web, for a user to jump from computer to computer, across the country, or even around the world, without ever being conscious of it.

The addresses used to locate web pages (and other Internet services) are called "Uniform Resource Locators" or "URLs." For a web address, the URL will be in the form:

where "http:" signifies that a web page is being requested, "" is the address of the web server (the computer that handles requests for web pages), "/dan/" is a subdirectory within the hard disk of the web server, and "otherpa.html" is the name of the file being requested.

Once a connection is made to the Internet, and a web browser is running on the user's computer, an address can be entered into the browser and a connection made to any web page from anywhere in the United States.

[Table of Contents]

What Good Is It?

So what can an estates lawyer in Philadelphia do on (or with) the Internet?

Client Communications

Some clients (particularly business clients) view email as a quick, inexpensive way to communicate, and will actually prefer conducting some business through email rather than regular mail (sometimes called "snail mail").

Professional News/Contacts

List servers can be a good way of learning about new developments in the law and discussing technical issues with other lawyers. The following lists might be suitable for an estates lawyer.

Probate and Trust Law List
The Real Property, Probate and Trust Law Section of the ABA has set up a mailing list for discussions on estate planning, estate administration, and other matters of interest to Division members. One of the first messages over the mailing list (in early August of 1995) was an announcement of the decision of the IRS to revoke Revenue Ruling 79-353. Other discussions on the list have included whether the power to purchase life insurance makes a trust a grantor trust, the problems in using a revocable trust to make lifetime gifts, and the use of income-only charitable remainder unitrusts.
To subscribe to the list, send an email message to with no subject and only the following text in the body of the message: subscribe aba-ptl <your name>. Your name is not required, and should not have brackets around it.
LPM-Counselors List
This is a list from the Law Practice Management Section of the ABA. It is devoted to technology and practice management issues, and is not limited to estate lawyers, but also includes discussions relating to business, real estate, intellectual property, international, and tax practices. To subscribe, send a message to with no subject and only the following text in the body of the message: subscribe lpm-counselors.


Another use of the World Wide Web is for lawyer marketing or publishing (subject to various local regulations and ethical restrictions).

Just as lawyers give firm resumes or brochures to prospective clients, or distribute firm newsletters to past, present, or prospective clients, law firms are using the web to describe their firms and make information available to the public on legal issues on which the firm has some expertise. However:

Just like lawyers donote time to educating the public on legal issues and answering general legal questions in public forums, partly as a service to the public and partly to increase their own visibility, some lawyers will spend time time answering legal questions of the general public through legal newsgroups on the Internet.

There are occasional opportunities for referrals from other lawyers on some of the legal list servers.


Another use of the Internet is tracking down legal and factual information, usually through the World Wide Web.

Federal/National Resources

A number of governmental agencies, courts, and other organizations have begun publishing useful information on the Internet, including the following:

Internal Revenue Code
The complete text of the Internal Revenue Code can be found at two different sites: or
If you want only the Estate and Gift Tax provisions, see: or
There is also a copy of the entire U.S. Code online at:
Warning: These copies of the Internal Revenue Code, and other legal materials on the Internet, may be old and may not include the latest legislative changes.
Code of Federal Regulations
The complete Code of Federal Regulations (including IRS regulations) can be found at the Internet Law Library of the U.S. House of Representatives:
Federal Register
The Federal Register (and other publications of the Government Printing Office) are now available from two different sites: or The Federal Register can be searched to find recently proposed or final tax regulations, as well as other notices from the Internal Revenue Service.
Internal Revenue Service
The Internal Revenue Service is on the Internet, and has its own World Wide Web home page at: There is not much substantive information there at the moment, but you can download graphical images of IRS forms, including the federal estate tax return (Form 706) and the fiduciary income tax return (Form 1041). At present, there does not seem to be any way to obtain Revenue Rulings (or the Internal Revenue Bulletin) through the Internet.
Federal Court Decisions
There does not seem to be any index or digest of tax decisions, although there are ways to find federal court decisions generally. Supreme Court decisions are available within one day after they are announced, through a program called Project Hermes. Although the decisions are available from a number of cites, a good starting point is: The Supreme Court decisions collected at Cornell Law School include decisions from 1990 through 1995, and the syllabi of the decisions can be searched for key words. Supreme Court decisions from 1937 through 1975 (volumes 300-422 of the U.S. Reports) were recently made available at
Decisions of the U.S. Circuit Courts of Appeal are now beginning to be published on the Internet. Only current decisions are available. There is also very indexing of decisions, so don't cancel your Lexis or Westlaw subscription just yet. For a directory of the circuits, see: or

[Table of Contents]

Pennsylvania Resources

Despite the presence of several large law schools in Pennsylvania, including a major Internet site at Villanova Law School (, there are very few Pennsylvania materials presently available on the Internet. For example, some states have published the full text of all statutes and court rules on the Internet (such as California, Colorado, and Florida, among others), but the Pennsylvania materials now available on the Internet are scattered and still being developed.

Pennsylvania Department of Revenue
The Pennsylvania Department of Revenue has opened a web page at Originally, most of the materials relate to the new Tax Amnesty Program, but there are summaries of other tax laws, and additional information may become available in the future.
Pennsylvania Orphans' Court Rules
Dan Evans has published the Pennsylvania Orphans' Court Rules, as well as local rules of the Philadelphia Orphans' Court and some other counties, through his own home page, at
The rules have been coded with the "hypertext" links that are possible through the web, so a rule that cross-references another rule is linked to that other rule. This means that a lawyer can click on the reference and immediately view the text of the referenced rule, without having to "flip pages" or lose his or her place in the original rule. For example, Phila. O.C. Rule *77.1 contains a reference to Rule *1.2. The text of the cross-reference has been coded with a link to the location of the rule, so that the text of the cross-reference will appear to be either underlined or colored, depending on the web browser being used. When the user clicks with the mouse on the linked text, the computer will immediately load and display the text of Rule *1.2. In a similar fashion, there are links to the Pennsylvania Supreme Court rules, and links to earlier versions of rules that have been recently amended.
Pennsylvania Inheritance Tax
Dan Evans has also published the full text of the Pennsylvania Inheritance and Estate Tax Act one his Internet web pages. Like the Orphans' Court rules, the Act is formatted with hypertext cross-references. The table of contents can be found at
Pennsylvania Legislation
Several Pennsylvania legislators have established their own pages with information on pending or enacted legislation. For a good example, see the web page of Representative Lawrence Curry (Mont. Co.) at

[Table of Contents]

Bar Associations

Several bar associations have been publishing information on the Internet that can be valuable, both original information and pointers to other relevant information on the Internet.

ABA Real Property, Probate and Trust Law Section
The home page of the Real Property, Probate and Trust Law Section of the American Bar Association can be found at
ABA LPMS Estates Interest Group
The Law Practice Division of the ABA's Section of Law Practice Management has a web page with information on technology and management issues of interest to estate lawyers. The URL is
Philadelphia Bar Association
Pennsylvania Bar Association
Allegheny County Bar Association
(Includes access to local court decisions.)
Delaware County Bar Association
Erie County Bar Association
(Includes a copy of the Rules of Civil Procedure for Erie County, as well as pointers to other sources of information on Pennsylvania law on the Internet.)

[Table of Contents]

Search Engines

In addition to legal sites that have attempted to organize legal information, there are web sites that include searchable indexes of the entire Internet (or at least large parts of it). For example, the Alta Vista site established by Digital Equipment Corporation has the full text of at least 16 million pages indexed, and more are indexed every night, so a user can find any of those web pages based on a search of combinations of key words. As judicial opinions and statutes are added to the World Wide Web, it should be possible to use these search engines to find judicial opinions, statutes, and other legal materials based on a search of the words used in the materials, just like legal materials can be searched in Lexis or Westlaw.

Some of the more popular search engines are:

Alta Vista

[Table of Contents]

How Do I Start?

One of the nice things about the Internet is that it's not owned by anyone, so you can get access to the Internet through any email system or service provider you want.

If you want subscribe to a service like America Online, Compuserve, or Prodigy, it will provide you with either a local or 800 telephone number for your computer to use, and all of the software you need for both email and web access.

If you feel more confident, or want more services (such as your own domain name, your own web pages, or an ISDN connection), you can subscribe to a national or local Internet service provider ("ISP"). The ISP will give you the information you need to configure your software, and will either give you public domain (or "shareware") software, or tell you how to get it. (The new operating systems such as Windows 95, MacOS 7.5, and OS/2 Warp, also include built-in Internet access software, so an increasing number of people can access the Internet through an ISP.) National ISP's include Pipeline USA (703-904-4100) and Interramp (800-774-0852). A local Philadelphia area ISP is Net Access (215-576-8669).

For a computer running Windows 3.1x, you really need at least four pieces of software: a dialer program to communicate with the ISP using either SLIP ("Serial Line Internet Protocol") or PPP ("Point to Point Protocol"), a file called "WINSOCK.DLL" that allows Windows programs to communicate with the dialer program, a mail program to read and send email, and a browser program to view documents on the World Wide Web. Most ISP's should be able to supply inexpensive shareware software for these functions, or tell you how to get the software you need.

[Table of Contents]

For Further Reading

For additional information on the Internet and how to use it, see:

[Table of Contents]

Evans Law Office
Daniel B. Evans, Attorney at Law
P.O. Box 27370
Philadelphia, PA 19118
Telephone: (866) 348-4250