Citation Numbers: 452 Mass. 1008
Filed Date: 9/17/2008
Status: Precedential
Modified Date: 6/25/2022
Craig Breakiron commenced this action in the Land Court, seeking rescission of two disclaimers of his interests in certain real property that would otherwise have passed to Breakiron and his sister, Lauren Breakiron Gudonis.
A party seeking equitable reformation of an irrevocable instrument must provide “a full and proper record and the requisite degree of proof concerning the settlor’s intent to minimize tax consequences.” Fiduciary Trust Co. v. Gow, 440 Mass. 1037, 1038 (2004), S.C., 443 Mass. 1017 (2005). See Matter of the Robinson Trust, 450 Mass. 1023 (2008); Lordi v. Lordi, 443 Mass. 1006 (2005). While there is some evidence of Breakiron’s “tax consciousness” in executing the disclaimers (namely, the fact that each disclaimer recites that it is intended as a qualified disclaimer under the Internal Revenue Code), the record here is inadequate in several fundamental respects. The allegations in the complaint are unsupported by any competent evidence, apart from the disclaimers themselves. The complaint itself is not verified, nor is there any indication that the defendants agree to the allegations therein.
A judgment shall enter in the Land Court denying relief without prejudice.
So ordered.
The Land Court has jurisdiction over “[a]ll cases and matters cognizable under the general principles of equity jurisprudence where any right, title or interest in land is involved . . . .” G. L. c. 185, § 1 (k).
That the defendants have not affirmatively disputed any of the allegations is not adequate. In such cases, we have often denied relief until the parties “supplied] an agreed statement of the relevant facts (or other proof that the facts are undisputed).” Sheinkopf v. Bornstein, 443 Mass. 1012, 1013 n.5 (2005). See Shultz v. Shultz, 451 Mass. 1014, 1015 n.4 (2008); Matter of the Estate of Lunt, 448 Mass. 1004, 1004 (2007); Fiduciary Trust Co. v. Gow, 440 Mass. 1037, 1038 (2004), S.C., 443 Mass. 1017 (2005).