Estate of Arthur C. Edwards, Deceased, Kenneth Edwards, Edward Edwards and James Edwards, As Trustees of the Arthur C. Edwards Settlement Trust, Personal Representative - Page 11

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          distinguish the case at bar from Gray v. United States, supra,              
          fall short.                                                                 
               In each of the above cases, the presence of exceptional                
          circumstances, such as fraud or overreaching, gave the court                
          grounds to set aside the agreements.  See Adkins v. Adkins, supra           
          at 822 (sufficient showing of extrinsic fraud for the court to              
          set aside a marital settlement agreement where the husband,                 
          unable to read or write, signed the agreement based on his wife's           
          misleading representations); Brennan v. Brennan, supra at 525               
          (sufficient showing of extrinsic fraud for the court to set aside           
          a marriage settlement agreement where the wife, unrepresented by            
          counsel, relied to her detriment on the advice of her husband and           
          his attorney); Moore v. Moore, supra at 624 (wife's waiver of her           
          interest in the community property set aside where she was not              
          represented by counsel and spoke only limited English).  More-              
          over, in each of these cases, the court set aside a property                
          settlement agreement after a divorce decree had been previously             
          entered.  None of the cases involves a court's power to modify an           
          agreement prior to entering the decree.                                     
               Petitioner makes the assertion that the property settlement            
          agreement in Gray v. United States, supra, was based on the pre-            
          1967 California law, which is not applicable to decedent.                   
          Specifically, petitioner claims that the agreement in Gray was a            
          "pre-1967 Integrated Property Settlement Agreement" that was not            
          incorporated into the divorce decree.  However, petitioner has              




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