Roberts v. Roberts

In this appeal, we consider whether Code § 64.1-57(l)(k) insulates a fiduciary against a claim of negligence in the preparation and filing of an estate tax return by an “agent or professional representative.”

I. Background

Admiral Levi J. Roberts (“Levi Roberts”) died on December 24, 1989 in the City of Norfolk. On January 4, 1990, appellant, Scott T. Roberts (“Scott” or “executor”), the grandson of the deceased, was qualified as executor of the estate of Levi Roberts. Article VI of the will stated that, “[i]n addition to the powers granted by law,” the executor was granted “the powers set…