Miller v. Commonwealth

OPINION

Justice EAKIN.

Appellees, husband and wife, created The Dorothy M. Miller Family Irrevocable Trust in October, 2005. The trust names Mrs. Miller as settlor, and her and her husband as co-trustees. The sole beneficiaries of the trust are appellees and their only child. Pursuant to § 2.01 of the trust, Mrs. Miller irrevocably “transferred], assigned] and deliver[ed] to the Trustees and their successors and assigns the assets listed on Schedule ‘A’[.]” Miller Trust, at 2. By deed recorded November 30, 2005, appellees transferred title to their house and farm to the trust.1 Appel-lees did…