The Massachusetts Supreme Court will today hear 5 cases. 1) SJC-13139 VAS Holdings and Investments, LLC v. Commissioner of Revenue: Summary: Taxation - Whether Massachusetts may tax the capital gains of a Florida S corporation in connection with its sale of a Massachusetts limited liability company., 2) SJC-13149 Barbetti v. Stempniewicz: Summary: Trusts and Estates - Whether a person may delegate through a power of attorney the power to create a trust and if so, whether the power of attorney must authorize the creation of a trust., 3) SJC-13168 Commonwealth v. Moreau: Summary: Search and Seizure; Driving Under the Influence - Where the police obtained blood for testing without the defendant's consent pursuant to a warrant, whether the test results are admissible in a prosecution for driving under the influence of intoxicating liquor., 4) SJC-13175 Bassichis v. Flores: Summary: Torts; Litigation Privilege - In an action against an attorney alleging that he colluded with his client and the client's former spouse to obtain a divorce judgment in which all marital assets were awarded to the spouse, whether the claims of creditors of the client are barred by the litigation privilege, and 5) SJC-13203 Commonwealth v. Gebo: Summary: Criminal - Various issues arising out of a conviction for assault and battery with a dangerous weapon on a person over the age of 60, including whether the trial judge erred by denying the defendant's request, made on the day of trial, to waive a jury and to proceed with a bench trial.