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equally unwilling to construe Mrs. Lassiter’s actions in
attempting to obtain the increased deduction as a violation of
her fiduciary duties as administrator and trustee. On the record
before us, we lack any basis upon which to evaluate or second-
guess the Probate Court’s acceptance of the actions by the
fiduciaries.
Hence, we are satisfied that Mr. Lassiter’s descendants
effectively disclaimed their right to receive trust income during
Mrs. Lassiter’s life, and thereby cut off the trustee’s
discretionary power to make such distributions for their support
and education.
Because the Item V trust as written establishes only two
classes of beneficiaries to whom the trustee may distribute
income; i.e., Mr. Lassiter’s wife and his descendants, the
children’s disclaimers leave Mrs. Lassiter as the sole potential
recipient. That alone, however, does not necessarily mean she is
entitled to all income payable at least annually.
The language of the trust instrument which bears upon this
question states that the trustee “shall use such part of the
income and/or principal thereof as it may deem necessary to
provide for the support in reasonable comfort of my wife”. The
document also recites Mr. Lassiter’s desire that the trustee “in
making encroachment for the benefit of my wife to encroach first
on the trust created for my wife in Item IV hereof before
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