Estate of Carolyn W. Holland, Deceased, Jack K. Holland, Lewis G. Holland, Sr., and Betty H. Kann, Executors - Page 14

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          Commissioner, supra; Dodge v. Commissioner, T.C. Memo. 1968-238;            
          see also Dodge v. United States, 413 F.2d at 1243.                          
               Under Georgia law, equity may intervene and reform a                   
          conveyance when the instrument fails to express accurately the              
          intention of the parties.  Ga. Code Ann. sec. 23-2-25, 23-2-30              
          (1982); Curry v. Curry, 473 S.E.2d 760, 761 (Ga. 1996); Fox v.              
          Washburn, 449 S.E.2d 513, 514 (Ga. 1994); Sheldon v. Hargrose,              
          100 S.E.2d 898, 900 (Ga. 1957); McCollum v. Loveless, 200 S.E.              
          115, 117 (Ga. 1938).  Reformation as applied to a contract is a             
          remedy cognizable in equity for the purpose of correcting an                
          instrument so as to make it express the true intention of the               
          parties, where from some cause, such as fraud, accident, or                 
          mistake, it does not express such intention.  The remedy is not             
          available for the purpose of making a new and different contract            
          for the parties, but is confined to establishment of the actual             
          agreement.  Cotton Sales Mut. Ins. Co. v. Woodruff, 451 S.E.2d              
          106, 107 (Ga. Ct. App. 1994).  The cause of the defect is                   
          immaterial so long as the mistake is common to both parties to              
          the transaction.  Curry v. Curry, supra; Sheldon v. Hargrose,               
          supra.  A petition for reformation will lie where by mistake of             
          the scrivener and by oversight of the parties, the writing does             
          not embody or fully express the real contract of the parties.               
          Curry v. Curry, supra; McLoon v. McLoon, 136 S.E.2d 740 (Ga.                
          1964).  In order to justify relief in equity to a party claiming            
          mistake, the evidence must be clear, unequivocal, and decisive as           
          to the mistake.  Scurry v. Cook, 59 S.E.2d 371 (Ga. 1950).  The             



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