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SIMCHES v. SIMCHES

423 Mass. 683 (1996)

S. NANCY SIMCHES, trustee, v. S. NANCY SIMCHES, trustee, & others.

Supreme Judicial Court of Massachusetts, Suffolk.

November 6, 1996.

Attorney(s) appearing for the Case

Deborah S. Kay & Karen M. O'Toole for S. Nancy Simches.

Gerald Simches, Lorri S. Owades & Sherri A. Mahne, pro se.

Raymond H. Young, guardian ad litem.

Present: WILKINS, C.J., ABRAMS, O'CONNOR, & FRIED, JJ.

FRIED, J.

In this action the settlor and sole trustee of an irrevocable trust instrument seeks to reform the instrument by changing the remaindermen so as to accord with the settlor's intentions and thus avoid tax consequences that were neither foreseen nor intended when the trust was created. The single justice reserved and reported this case without decision to us.

I

In 1992, the plaintiff established a qualified personal residence

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