A Backward- and Forward-Looking Assessment of the Supreme Court’s “Faithless Elector” Cases: Part One in a Two-Part Series

VIKRAM DAVID AMAR

In this first of a two-part series of columns about the U.S. Supreme Court’s recent decision in the “faithless elector” cases, Illinois law dean and professor Vikram David Amar expresses disappointment that the majority opinion—authored by Justice Elena Kagan—and concurring opinion—by Justice Clarence Thomas—are not as well reasoned or careful as they could be. Amar points out some of the ways in which the opinions fall short, noting some of the arguments that merited more discussion, or at least more thorough consideration.

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Shaffer v. Commissioner of Revenue

Docket: SJC-12812

Opinion Date: July 10, 2020

Judge: Cypher

Areas of Law: Tax Law, Trusts & Estates

The Supreme Judicial Court affirmed the decision of the appellate tax board (board) upholding the Commissioner of Revenue's assessment of an additional Massachusetts estate tax based on the value of a qualified terminable interest property (QTIP) trust in computing a decedent's Massachusetts estate tax return, holding that there was not a constitutional or a statutory barrier to the assessment. Robert Chuckrow created a QTIP trust in New York. Adelaid Chuckrow (decedent) was the lifetime income beneficiary of the QTIP trust and deed domiciled in Massachusetts. The decedent's estate (estate) did not include the value of the QTIP trust assets in computing her Massachusetts estate tax return. After an audit, the Commission assessed an additional Massachusetts estate tax of almost $2 million based on the value of the QTIP assets. The board upheld the assessment. At issue before the Supreme Judicial Court was whether the intangible assets in the QTIP trust were includable in the gross estate of the decedent for purposes of calculating the Massachusetts estate tax under Mass. Gen. Laws ch. 65C, 2A(a). The Supreme Judicial Court affirmed, holding that the QTIP assets were includable in the estate for purposes of the Massachusetts estate tax.