PUTNAM v. PUTNAM


366 Mass. 261 (1974)

316 N.E.2d 729

ALFRED P. PUTNAM & others, executors, vs. ALFRED P. PUTNAM & others, trustees, & others.

Supreme Judicial Court of Massachusetts, Essex.

September 20, 1974.


Attorney(s) appearing for the Case

Samuel B. Potter (Earle W. Carr with him) for the plaintiffs.

Thomas H. Belknap, of New York, for the defendant trustees.

George H. Kidder & George T. Shaw, for Bessie W. Phillips, submitted a brief.

Present: TAURO, C.J., REARDON, QUIRICO, BRAUCHER, & WILKINS, JJ.


WILKINS, J.

We are here presented with the question whether, in the funding of a testamentary trust for his wife, Stephen Phillips (Phillips) intended that his estate take advantage of the maximum marital deduction allowable under the Federal estate tax law. If we conclude that Phillips had such an intention in the funding of the marital trust, we must then resolve the apparent conflict between that intention and a provision in his will which by its terms places the...

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