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WALKER v. WALKER

433 Mass. 581 (2001)

E. VIRGINIA WALKER & another, trustees, v. E. VIRGINIA WALKER & others.

Supreme Judicial Court of Massachusetts, Suffolk.

March 23, 2001.

Attorney(s) appearing for the Case

Robert J. O'Regan (Kenneth A. Johnson with him) for the plaintiffs.

Present: MARSHALL, C.J., GREANEY, IRELAND, SPINA, COWIN, SOSMAN, & CORDY, JJ.

MARSHALL, C.J.

The plaintiffs commenced this action in the Supreme Judicial Court for Suffolk County pursuant to G. L. c. 215, § 6, seeking to reform the Donald D. Walker Revocable Trust. They alleged that, due to a mistake, the trust as presently written fails to accomplish the settlor's goals. Because of the Federal tax implications discussed below, and because it is uncertain whether the Internal Revenue Service would abide by a decision on a matter of State...

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