Fleet National Bank v. Mackey

The plaintiffs, cotrustees of the Stuart D. Mackey Trust, commenced this action in the Hampden Division of the Probate and Family Court Department seeking a declaration that they may divide one of two subtrusts into two separate trusts. The defendants (other than the Commissioner of Internal Revenue, see note 3) have assented to the relief sought. The relevant facts are not in dispute. A judge in the Probate Court reported the case to the Appeals Court. We granted the plaintiffs’ application for direct appellate review.4

The decedent, Stuart D. Mackey, died on February 12, 1997. By the terms…