Kirby v. Board of Assessors of Medford
Massachusetts Supreme Judicial Court
1Opinion of the CourtCutter, J.
Kirby on January 1,1964, was over seventy years old. He was born in Massachusetts. Since 1926, he has had his domicil at 44 Chandler Boad, Medford. On November 21,1957, as owner of that property, he placed it in trust under a recorded, revocable, amendable declaration of trust of which Mr. Thomas J. Colbert was the trustee. The terms of the trust are summarized in the margin. The simple trust is of a type which an elderly person reasonably might wish to establish to provide for the management of his property.
Kirby received in 1963 an income from all sources of less than $4,000. The total…
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