Here is the situation. You have a commercial checking account for a Mom and Pop corporation (Pop is Pres., Mom is VP) Pop signs original corp. resolution with he and mom as signers. Comes in this week and requests mom be deleted as a signer on the account. Signs a new resolution with just himself as signer. (FYI - Only one signature was required on the account.) What do you do in this situation?

You do not say what your bank's usual policy is for requiring signatures on a corporate resolution; do you normally let a single officer, any officer, sign to add or remove signatories? If so, that's what happened here. Don't let the marital relationship muddy the water.

The normal practice is that a corporate resolution is signed by the corporate secrectary because he or she is the custodian of the corporate records. The secretary attests to the fact that the minutes of a properly called corporate meeting indicate that this action was taken.

One major forms vendor's documents require the signature of two (any two) corporate officers. That's an abundance of caution, but if its what your forms require it's what you should do.