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In the present case, decedent's instructions, as stated in
the Trust Agreement, together with her intentions expressed to
Mr. Lanier at the time the Historic Site Language was drafted,
provided the trustees with wide discretion as to how to handle
the setting aside of her home as a historical site. The Historic
Site Language states:
B. Upon the death of the Grantor:
(a) The Grantor's home shall, insofar as
possible, be set aside by the Trustees as a historical
site. The designation of this site and management
shall be in the discretion of the Trustees.
We do not read the Historic Site Language as directing or even
appearing to contemplate a transfer of the grantor's home outside
the Trust. Only when the language is juxtaposed with Mr.
Lanier's testimony at trial is there any indication that the
decedent intended her home to be transferred outside of the
Trust. Mr. Lanier testified as follows:5
Q Now, did Ms. Lockett tell you that she expected
you and Mr. Pearce to operate this historic site?
A However we could do it. To operate it? Oh,
absolutely not.
Q What did she expect?
A She wanted it to be designated, and the only way
it could be designated and maintained as an
historical site is for it to be turned over to
5 At trial, respondent objected to admission of Mr. Lanier's
testimony of the decedent's intentions concerning the Historic
Site Language and the preservation of her home. In any event,
Mr. Lanier's testimony does not establish that petitioner is
entitled to a charitable contribution deduction.
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