DEXTER v. STATE TAX COMMISSION


350 Mass. 380 (1966)

215 N.E.2d 94

FRANKLIN DEXTER & another, trustees, vs. STATE TAX COMMISSION (and a companion case).

Supreme Judicial Court of Massachusetts, Suffolk.

March 9, 1966.


Attorney(s) appearing for the Case

Jesse R. Fillman for the taxpayers.

Peter Roth, Assistant Attorney General (Herbert E. Tucker, Jr., Assistant Attorney General, with him), for the State Tax Commission.

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


CUTTER, J.

By trust instrument dated December 30, 1944, Mr. John Dane, Jr. (the donor) created a trust (since amended) of which he and Mr. Franklin Dexter were the trustees. The trustees were directed to pay the net income to the donor during his life, with remainder dispositions to take effect at the donor's death. Article 7 provided, "This ... instrument may be altered, amended or revoked by the [d]onor in whole or in part at any time or from time to time by an...

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