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BANKBOSTON v. MARLOW

428 Mass. 283 (1998)

BANKBOSTON, trustee, v. HUGH WILLIAM MARLOW & others.

Supreme Judicial Court of Massachusetts, Norfolk.

November 2, 1998.

Attorney(s) appearing for the Case

Asa Emory Phillips, III (Lauren K.H. Dillon with him) for the plaintiff.

Present: WILKINS, C.J., ABRAMS, LYNCH, GREANEY, FRIED, MARSHALL, & IRELAND, JJ.

WILKINS, C.J.

This is an action to reform a written trust agreement brought by BankBoston, trustee of the Elsa O. Marlow Trust (Marlow trust). BankBoston seeks a determination that each of the three subtrusts created under the Marlow trust be divided and administered as two separate trusts, with one to be subject to, and the other exempt from, Federal generationskipping transfer (GST) taxes. This division, BankBoston contends, will accomplish Marlow's intention of...

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