STATE TAX COMMISSION v. BURR


350 Mass. 573 (1966)

215 N.E.2d 755

STATE TAX COMMISSION vs. DAVID A. BURR, trustee.

Supreme Judicial Court of Massachusetts, Suffolk.

April 8, 1966.


Attorney(s) appearing for the Case

Peter Roth, Assistant Attorney General, for the appellant.

W. James McDonald for the appellee.

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


CUTTER, J.

This case was argued with State Tax Commn. v. Loring, ante, 568. The facts in general are similar to those in the Loring case. Significant differences are mentioned below.

Burr, an inhabitant of Massachusetts, is sole trustee under an irrevocable inter vivos trust created by an inhabitant of Massachusetts for Constance Hewitt Burr, also an inhabitant of Massachusetts and a minor. The trust instrument provides that the trust...

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