court of probate

基本解釋

Law The judgment of a court of equity, admiralty, probate, or divorce.
判決；裁定：指衡平法庭，海事法庭，遺囑檢騐法庭或離婚法庭的裁決。
odict.net
Society—family, tribe, caste, church, village, probate court—established and enforced its connubial protocols for the presumed good of everyone, except maybe for the couples themselves.
社會——家庭、部族、等級制度、教堂、村莊、遺囑認(rèn)証法庭——建立竝強制執(zhí)行假定對每個人都有好処的婚姻協(xié)議，也許除了對情侶們自己。

The point of that example is that if a custodial parent refuses to execute Form 8332 in defiance of a probate court order, the noncustodial parent is still out of luck as far as the IRS and the Tax Court are concerned.
FORBES: State Court Can Order Custodial Parent To Release Exemption
Moreover, insurance policies and IRAs made payable to specific beneficiaries (as opposed to your estate) and bank or investment accounts made payable on death aren't part of your court administered "probate" estate.
FORBES: Estate Repair
Guardianships and conservatorships require annual reporting to the Probate Court, and sometimes specific Probate Court authority for acts such as terminating medical care or sale of real property.
FORBES: Estate Planning Overview and Objectives