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Smith testified on direct examination as follows:
Q Okay. When you say, estate planning, did you
recall -- did you meet with Betty Pace Miller, and I
believe you said, her husband --
A Yes.
Q -- to discuss their wishes and desires with
regard to estate planning?
A Yes. As I recall, they had, within a short
period of time before that, suffered the loss of a son
who was in his twenties. They had two other children
and a sister of Mr. Miller that they were concerned
about taking care of, as well as themselves.
* * * * * * *
A She had an intent to look to the -- taking care
of her two children that remained alive, and also to
take care of her husband. And then after her husband
was taken care of, to -- whatever was left after that
would be available for her children, if anything.
* * * * * * *
Q Okay. We've talked about taxes, and we've
talked about marital deductions. Can you say what the
primary -- her intent was, based on your conversations
with her?
A She wanted to see that her two children that
she set up, they both set up trusts for her during
their lifetime, were taken care of, and his sister,
then they wanted to see that he was taken care of, and
then they wanted any kind of -- what was left over
after taxes were paid out of that trust that were set
up for the children, to be available to them.
From the testimony, we conclude that there were several intended
beneficiaries, and the documents were drafted to reflect
decedent's intent to provide for all of them. Although Smith
also asserted that decedent intended that all of the taxes be
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