Fierst v. Laird

The trustees of three related trusts commenced this action in the county court requesting a declaration that the trusts contain certain scrivener’s errors. They also request reformation of the trusts. Relief is warranted, they contend, because the trusts as presently written fail to accomplish the grantors’ intent to minimize estate taxes. The defendants, who are the beneficiaries of the trusts, have stipulated to the relevant facts and assented to the specific relief requested.4 A single justice reserved and reported the case. See Commissioner of Internal Revenue v. Estate of Bosch, 387 U.S.…