Walker v. Walker

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 law, such as this, other than a decision from the State’s highest court, see Loeser v. Talbot, 412 Mass. 361, 362 (1992), a single justice reported…