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SHAFFER v. COMMISSIONER OF REVENUE

SJC-12812.

485 Mass. 198 (2020)

M. CHRISTINE SHAFFER, executrix, v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

July 10, 2020.

Attorney(s) appearing for the Case

Leo J. Cushing ( Jenna R. Wolinetz also present) for the taxpayer.

Celine E. de la Foscade-Condon ( John J. Connors, Jr. , also present) for Commissioner of Revenue.

Present: GANTS, C.J., LENK, GAZIANO, LOWY, BUDD, CYPHER, & KAFKER, JJ.

This case concerns whether the intangible assets in a qualified terminable interest property (QTIP) trust, which was created by the predeceasing spouse in New York, are subject to the Massachusetts estate tax, G. L. c. 65C, § 2A(a), when the surviving spouse died domiciled in Massachusetts...

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