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invasion for the current income beneficiary only. That is,
according to petitioner, during Hilda's lifetime the trustees could
invade the corpus of the Part B trust only for Hilda's benefit. We
disagree. In our opinion, the trustees' invasion power is not as
limited as petitioner asserts. We believe decedent wanted to
permit the trustees to invade the trust corpus "at any time",
including the lifetime of Hilda, should it be necessary to benefit
Hilda, Katherine, Joanne, or Katherine's and Joanne's children. In
this regard, article four, paragraph C, permits such invasion for
the support, maintenance, health, education, comfort, or general
welfare of "my [decedent's] wife or any such beneficiary".
Article five of decedent's will directs that the trustees
provide decedent's descendants with adequate funds to attend
suitable schools, colleges, and professional schools. This
provision demonstrates that decedent's desire under article four,
paragraph C, to permit invasion of corpus for educational purposes
was primarily for the benefit of decedent's grandchildren, who
could be attending school during the lifetime of Hilda. Article
five also provides that the trustees are not to be limited "in any
way" in providing decedent's wife, daughters, and grandchildren
with adequate funds to maintain the standard of living they enjoyed
"at the time of my death".
Article five permits the trustees to invade corpus to provide
for "special family situations which may arise from time to time".
These are defined to include furnishing a home at the time of
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