Estate of Henry A. Lassiter, deceased, Paula Ann Masters Lassiter, administrator, C.T.A. - Page 36




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          encroaching on this trust”.  Based on these recitations,                      
          respondent maintains that Mrs. Lassiter is not entitled to all                
          income; rather, she is entitled only to so much of the income as              
          falls within the ascertainable standard of what is necessary for              
          her support in reasonable comfort, and any amount in excess                   
          thereof is to be accumulated.  Respondent further characterizes               
          Mrs. Lassiter’s interest in the Item V trust as secondary and                 
          comments that distributions may be made to her only after                     
          considering the income and corpus of the Item IV trust.                       
               Conversely, it is the estate’s position that in absence of               
          any explicit direction regarding the timing and amount of                     
          distributions or the accumulation of income, both Ga. Code Ann.               
          section 53-12-190 (1997) and Friedman v. United States, 364 F.                
          Supp. 484 (S.D. Ga. 1973), establish Mrs. Lassiter’s right to all             
          income at least annually.  The estate also argues that the                    
          reference to encroachment relates only to distributions of                    
          principal and has no impact on Mrs. Lassiter’s right to income.               
               We deal first with this apparent dispute over the effect of              
          the encroachment clause.  In the context of trust law, the term               
          “encroach” is commonly used and understood to refer to invasion               
          of trust corpus or principal.  For example, Ga. Code Ann. section             
          53-12-250 (1997) is entitled “Disposition of income; encroachment             
          on corpus”.  Specifically in the 1970 will, the word is employed              
          in two other instances, each making explicit the connection                   






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