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removed as counsel for the decedent's estate. After the
other matter was resolved, Mr. Richard Rapp caused the
decedent's estate to retain different counsel.
On August 19, 1988, Mrs. Rapp filed with the probate
court a document entitled Petition For Modification of
Trust Created Under Article Fifth of Decedent's Will
Admitted to Probate In Order to Carry Out Decedent's
Intent. Mrs. Rapp's petition alleges:
it was decedent's intention that the Trust
created under Article Fifth of his Will for the
benefit of Petitioner [i.e., Mrs. Rapp] during
her lifetime was intended to qualify for the QTIP
election and that decedent believed that the
Trustees would pay all of the income from the
Trust, at least annually, to or for the benefit
of Petitioner during her lifetime.
Based upon the decedent's intentions as alleged,
Mrs. Rapp's petition asks the probate court to reform the
decedent's will "to make it clear that the income from
the Trust will be payable annually to Petitioner [i.e.,
Mrs. Rapp]" in order that the trust corpus will qualify as
qualified terminable interest property as defined by
section 2056(b)(7)(B). The petition claims that the
subject trust is a "marital deduction gift", as defined by
section 21520(b) of the California Probate Code to be "a
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