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who usually sought to minimize taxes, who wanted to provide
for Mrs. Rapp and his sons, and who attempted to educate
himself about estate planning and death taxes by reading
articles and discussing those matters with various friends
and business associates. Prior to the time the decedent
executed his 1986 will, the record shows that the decedent
was aware of the QTIP provisions of the marital deduction.
This is shown by the fact that he had discussed an article
on that subject with his accountant, Mr. Lippert, during
1984, 1985, or 1986. We can even infer from the testimony
of petitioner's witnesses that the decedent considered
using a so-called QTIP trust in his will. However, there
is no evidence that the decedent actually did so. The
language of Article Fifth (b) of his 1986 will does not
give Mrs. Rapp the right to receive the annual income from
the trust. Rather, Article Fifth (b) gives Mrs. Rapp only
so much of the income from the trust as the cotrustees in
their "absolute discretion" deem necessary "for her proper
health, education and support". The decedent's 1986 will
does not use the term "marital deduction", "QTIP", or the
like, or otherwise give any indication that the decedent
intended the corpus of the testamentary trust to be
eligible for the marital deduction. Nor is there any
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