Articles Posted in Massachusetts Supreme Judicial Court

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The Stored Communications Act (SCA) does not prohibit Yahoo from voluntarily disclosing the contents of a decedent’s e-mail account to the personal representatives of the decedent’s estate. Rather, the SCA permits Yahoo to divulge the contents of the e-mail account where the personal representatives lawfully consent to disclosure on the decedent’s behalf. The decedent in this case died intestate. The personal representatives of the decedent’s estate sought access to the contents of a Yahoo!, Inc. e-mail account that the decedent left behind. Yahoo declined to provide access to the account. The personal representatives commenced an action challenging Yahoo’s refusal. A judge of the probate and family court granted summary judgment for Yahoo. The Supreme Judicial Court set aside the judgment, holding that summary judgment for Yahoo should not have been allowed (1) on the basis that the requested disclosure was prohibited by the SCA, and (2) on the basis of the terms of a service agreement where material issues of fact pertinent to the enforceability of the contract remained in dispute. View "Ajemian v. Yahoo!, Inc." on Justia Law

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This certified questions in this case arose out of divorce proceedings pending in Connecticut between Wife and Husband, who was the beneficiary of a Massachusetts irrevocable trust. The Connecticut Supreme Court certified three questions to the Supreme Judicial Court concerning the authority of a trustee to distribute substantially all of the assets of an irrevocable trust into another trust. The Supreme Judicial Court did not answer the second question but answered the remaining questions as follows: (1) under Massachusetts law, the terms of the Paul John Ferri, Jr. Trust (1983 Trust) empowered its trustees to distribute substantially all of its assets to the Declaration of Trust for Paul John Ferri, Jr.; and (2) under Massachusetts law, a court, in interpreting whether the 1983 Trust’s settlor intended to permit decanting to another trust, should consider an affidavit of the settler offered to establish what he intended when he created the 1983 Trust. View "Ferri v. Powell-Ferri" on Justia Law

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Bank of America, N.A., in its capacity as a corporate trustee of several inter vivos trusts, applied for abatement of fiduciary income taxes paid by thirty-four inter vivos trusts. The Commissioner of Revenue denied the applications. The Bank appealed, arguing that, where the Bank was not domiciled in Massachusetts, these trusts did not qualify as “resident inter vivos trusts” and therefore were not subject to fiduciary income tax under Mass. Gen. Laws ch. 62, 10. The Appellate Tax Board upheld the Commissioner’s decision, concluding that the Bank, in its capacity as trustee, was an inhabitant of the Commonwealth within the meaning of Mass. Gen. Laws ch. 62, 1(f) and 10(c). The Supreme Judicial Court affirmed, holding that the Board did not err in ruling that the Bank was subject to the fiduciary income tax imposed by section 10. View "Bank of America, N.A. v. Comm’r of Revenue" on Justia Law