Anne Jackson and Jeffrey Jackson v. Willard Jackson and Willard Jackson as Trustee for the William Jackson Trust of 1939 and the William Jackson Trust of 1941

2025 VT 29
CourtSupreme Court of Vermont
DecidedJune 6, 2025
StatusPublished
Cited by1 cases

This text of 2025 VT 29 (Anne Jackson and Jeffrey Jackson v. Willard Jackson and Willard Jackson as Trustee for the William Jackson Trust of 1939 and the William Jackson Trust of 1941) is published on Counsel Stack Legal Research, covering Supreme Court of Vermont primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Anne Jackson and Jeffrey Jackson v. Willard Jackson and Willard Jackson as Trustee for the William Jackson Trust of 1939 and the William Jackson Trust of 1941, 2025 VT 29 (Vt. 2025).

Opinion

NOTICE: This opinion is subject to motions for reargument under V.R.A.P. 40 as well as formal revision before publication in the Vermont Reports. Readers are requested to notify the Reporter of Decisions by email at: Reporter@vtcourts.gov or by mail at: Vermont Supreme Court, 109 State Street, Montpelier, Vermont 05609-0801, of any errors in order that corrections may be made before this opinion goes to press.

2025 VT 29

No. 24-AP-337

Anne Jackson and Jeffrey Jackson Supreme Court

On Appeal from v. Superior Court, Addison Unit, Civil Division

Willard Jackson and Willard Jackson as May Term, 2025 Trustee for the William Jackson Trust of 1939 and the William Jackson Trust of 1941

Mary Miles Teachout (Ret.), J.

Mark V. Franco and Maureen Sturtevant of Drummond Woodsum, Portland, Maine, for Plaintiff-Appellant.

Peter F. Langrock, Wendy E. Radcliff, and Vincent J. Todd of Langrock Sperry & Wool, LLP, Middlebury, for Defendants-Appellees.

PRESENT: Reiber, C.J., Eaton, Carroll, Cohen and Waples, JJ.

¶ 1. EATON, J. Petitioners Anne and Jeffrey Jackson sought to remove their father

Willard Jackson as trustee of two trusts for which Willard is an income beneficiary and they are

remainder beneficiaries. Petitioners sought to terminate Willard’s beneficial interest in the income

of the trusts, terminate the trusts, and distribute the trust assets to the beneficiaries based on an

allegation of breach of trust.1 Petitioners also sought to have Willard pay restitution to the trust

1 Because the parties share the same last name, we refer to them by their first names in this opinion. from his personal assets to restore the value of the trust assets that they argued were improvidently

spent. Petitioners initiated their action in the probate division in April 2021 against Willard

individually and in his capacity as trustee. The probate division granted their request to remove

Willard as trustee and granted petitioners’ request for attorney’s fees from Willard personally

under 14A V.S.A. § 1004. Willard appealed to the civil division, which considered the matter de

novo. Following a five-day bench trial, the civil division rejected petitioners’ arguments and

granted judgment to Willard. The court also granted Willard’s request for attorney’s fees from

petitioners pursuant to 14A V.S.A. § 1004. Petitioners appeal, arguing that the court erred in

rejecting their claims and in awarding attorney’s fees to Willard. We affirm.

I. Merits Decision

A. Factual Findings

¶ 2. The trial court made numerous findings, including the following. Willard’s father

(William) established trusts in 1939 and 1941 for the benefit of his two children (Willard Jackson

and Carolyn Grube) as income beneficiaries during their lives and for the benefit of his

grandchildren as remainder beneficiaries upon the deaths of Willard and Carolyn. William

established numerous other trusts as well. When William died in 1974, Willard and Carolyn each

became income beneficiaries. Willard’s children (Susan, Jeffrey, and Anne) and Carolyn’s

children (Chris, Paul, Marianne, and Peter) became remainder beneficiaries. Willard became

trustee or co-trustee of most of William’s trusts, including those relevant here, labelled Trusts 1,

2, 3, and 4. At that time, the trust assets consisted primarily of securities and investments in second

mortgages and the trust provisions gave the trustees broad power over investments. Jeffrey and

Anne, along with their sibling Susan who is not a party to this suit, are remainder beneficiaries of

Trusts 2 and 4. Carolyn’s children are the remainder beneficiaries of Trusts 1 and 3.

¶ 3. When Carolyn died, Willard continued as the income beneficiary of Trusts 1-4.

Upon Willard’s death, the corpus of Trusts 1 and 3 will go to Carolyn’s four children in equal

2 shares, and the corpus of Trusts 2 and 4 will go to Willard’s three children in equal shares. Willard

had other assets and investments and did not need to rely on the income from the trusts. Willard

chose and managed investments for future growth rather than generating income for himself.

¶ 4. Willard was ninety-six years old at the time of the bench trial but he did not present

with any diminished capacity. He testified extensively at trial on three separate days. The court

found that Willard testified with clarity and in detail about the facts and financial history of

numerous trusts, assets, and investments, as well as trust provisions, the reasons behind his

investment decisions, tax consequences, and the extent to which goals were realized from various

investments. The court found Willard’s trial testimony credible and reliable and found that his

investment decisions over the years resulted in overall increased value of assets. The court

contrasted this with petitioners, who did not have a good understanding of how investments work,

and who provided no testimony from a person knowledgeable about real estate values and

investments.

¶ 5. In 1986, Willard and his co-trustee, on behalf of Trusts 1-4, purchased an 840-acre

tract of land with one mile of frontage on the California coast that included a cattle ranch,

timberland, a rock quarry and an old farmhouse. A corporation entitled “Jackson-Grube Family

Inc.” was formed to own the land. Each of the four trusts acquired 25% of the shares of the

corporation. The property was purchased as an investment asset and petitioners did not dispute

that the purchase of this land was a good investment.

¶ 6. That same year, the co-trustees pooled all the Jackson-Grube investments together,

including investments in trusts other than Trusts 1-4. This allowed them to take advantage of

investment opportunities with mandatory minimum amounts that would yield higher returns than

if the assets in each trust were handled separately. In 1998, “The Jackson Grube Limited

Partnership” was formed to hold the pooled assets, which then consisted mostly of stocks and fixed

income securities. Trusts 1-4 each hold a percentage interest in the Limited Partnership, as do

3 other trusts that were established by William and managed by Willard. Meticulous accounting

records were kept to maintain the integrity of each trust’s assets. In 1993, the value of the pooled

family assets managed by Willard (of which Trusts 1-4 are a part) was $52 million, having risen

from $20 million at the time of William’s death in 1974. By the end of 2022, the value was $122

million. Trust 2 held a 13.411% interest in the Jackson-Grube Limited Partnership (among other

assets); Trust 4 held a 11.105% interest in the Limited Partnership.

¶ 7. Over the years, the co-trustees of Trusts 1-4 enlarged the California property by

purchasing seven adjacent parcels. The site now consists of 2,050 acres with one-and-a-half miles

of ocean frontage. The property includes 1000 acres of range land on which there is an operating

cattle ranch, 1000 acres of timber land, and an income-producing rock quarry. It also includes an

inn, discussed in greater detail below.

¶ 8. In 2006, following a discussion and with the opportunity to consult with appropriate

advisors, Anne, Jeffrey, and the other remainder beneficiaries voluntarily created “dynasty trusts”

to allow their heirs to avoid inheritance taxes on the intergenerational transfer of the California

land. Chris Grube and Willard as co-trustees of the dynasty trusts executed a shareholders

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