The court heard argument over whether large gifts that benefitted an agent under a power of attorney were supported by the decedent’s donative intent and whether the power of attorney’s standard gifting language authorized self‑dealing.

Counsel for Tracy Fern argued that the record lacks the evidence necessary to support donative intent for multi‑million‑dollar gifts made when the principal’s capacity was in question. "There's gotta be some type of corroboration," counsel said, urging the court to require more than the agents’ testimony when self‑dealing is at issue.

Opposing counsel Tiffany Bentley replied that the power of attorney expressly authorized gifts "to those who, in my attorney's opinion, would be the donees I may choose," and that the drafting attorney testified the language was a standard form intended to allow tax planning when appropriate. Bentley told the court the judge properly credited trial testimony and contemporaneous estate‑planning discussions.

The panel asked about how the Uniform Power of Attorney Act and Gagnon precedent inform whether a power of attorney must include explicit, non‑inferential authority to permit gifts to the agent. Counsel offered to submit supplemental briefing on unsettled statutory comparisons called out by the court.

The case was submitted after argument.