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Decedent's will was drafted by an attorney and contains many
terms of art. There is nothing in the wording of decedent's
will, in the context in which it was written, or "in the
surrounding and attending circumstances" that indicates that the
testator intended to limit the power of the executors to borrow
funds without a probate court's approval. By incorporating the
provisions of Tenn. Code Ann. sec. 35-50-110 into her will,
decedent granted the executors of her estate broad powers
including the power to borrow without the necessity of procuring
judicial authorization therefor, or approval thereof. Cleveland
Bank and Trust Co. v. Olsen, 682 S.W.2d 200 (Tenn. 1984).
Decedent's will did not require her executors to make a section
6166 election. Decedent's will does not even mention section
6166. The only mention of section 6166 is in the buy-sell
agreements. The buy-sell agreements are not mentioned in
decedent's will, are not incorporated by reference into
decedent's will, and have little or no bearing on the
testamentary intent expressed in the will. Decedent did not
dictate the manner in which the obligations of her estate were to
be satisfied, apart from giving instructions on the order in
which her assets were to be employed for that purpose. The
amendment to the class B buy-sell agreement modified the
Company's obligation to purchase stock from a deceased
shareholder's estate. The Company's obligation was not
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