Sheskey v. Sheskey

Unlike the circumstances in Bennett v. Bennett, 15 Mass. App. Ct. 999 (1983), Dr. Sheskey’s lawyer in the instant divorce action timely requested the Probate Court judge to consider the tax effects upon Dr. Sheskey of borrowing or distributions from a pension plan established by a corporation (Pilgrim Anesthesia Services, Inc. [Pilgrim]) which Dr. Sheskey substantially controlled. Evidence relevant to those tax issues was introduced on behalf of Dr. Sheskey, thus filling another gap which was present in the Bennett case.

Dr. Sheskey is an anesthesiologist who, at the times material, received…