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But...this jewelry has no sentimental value. Its not a family heirloom. It was a gift and in my opinion I personally would have returned it to the giver. I gave things back to my SIL. She had bought Mom some items she never used. I asked if she wanted them back.
This jewelry, I would think, needs to be included in the accounting. If its not, then you can contest that at the time you are asked to sign the accounting papers. Don't sign until its done. It should be returned to the estate. After all is said and done, then you can choose to allow SIL to have what she gifted.
But then, she has!
Besides - do you mean, that your sister in law kept back for herself any jewellery that she, your SIL, had bought and given to your mother?
Really your brother's power of attorney is nothing at all to do with it:
1. power of attorney ends on the death of the person it's held for
2. power of attorney has nothing at all to do with carrying out a will
3. power of attorney only empowers someone to act in the best interests of the person he's acting for - distributing your mother's jewellery other than your mother directed would not be included in that
But, so what. Is this fight really worth the bother to you and your sister? Did you and she receive any of your mother's jewellery?
That isn't an unusual occurrence, but it needs to be done with transparency, so everyone knows what went where.
Upon mom's death, the POA no longer had any 'power' so this is just theft, in actuality---but this happens all the time.
Now is when you need to know who is executor. Probably the brother. Just guessing.