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DeVINCENT v. COMMISSIONER OF CORPORATIONS & TAXATION

348 Mass. 758 (1965)

206 N.E.2d 81

ARTHUR DeVINCENT & others, trustees, vs. COMMISSIONER OF CORPORATIONS AND TAXATION & others.

Supreme Judicial Court of Massachusetts, Middlesex.

April 5, 1965.

Attorney(s) appearing for the Case

John Barr Dolan for the petitioners.

Herbert E. Tucker, Jr., Assistant Attorney General, for the Commissioner of Corporations and Taxation.

Present: WILKINS, C.J., CUTTER, KIRK, SPIEGEL, & REARDON, JJ.

CUTTER, J.

John J. DeVincent (the insured) died at a hospital on April 23, 1958. While in the hospital, he executed on February 22, 1958, a revocable trust under which his wife was to receive the trust income for her life and to have a general power to dispose of part of the principal by her will.1 Subject to the wife's interests, the trust property was to be held primarily for the benefit of his children and more remote issue.

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