Estate of Henry A. Lassiter, deceased, Paula Ann Masters Lassiter, administrator, C.T.A. - Page 40

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          necessary to provide for her ‘support, comfort and happiness’”.               
          Id. at 485.  The Commissioner, as here, argued that the amount of             
          income to which the surviving spouse was entitled was limited and             
          that accumulation was permitted.  See id. at 486.                             
               The District Court analyzed the language of the trust                    
          instrument in light of the Georgia statutory law and concluded:               
               since the trust instrument is “silent” as to time of                     
               income distribution, I must perforce read Item XXIV to                   
               mean that “the trustees shall pay to my wife all the                     
               net income derived from the trust property at least                      
               annually”.7 I cannot agree with an interpretation of �                   
               108-446 that would make � 108-445 inoperative here on                    
               the theory that the language of the Bodziner trust                       
               amounts to express permission to the trustees to                         
               distribute net income on a less frequent basis than                      
               * * * The intent of the Act of 1960 (Ga. Code �� 108-                    
               445, 446) was to make discretionary income trusts that                   
               are silent as to frequency of payment eligible for the                   
               marital deduction.  The requirement of the statute that                  
               under such a trust all net income must be paid by the                    
               trustees at least annually must be read into the                         
               Bodziner trust, delimiting any fiduciary discretion in                   
               such respect.                                                            
                    7 The Act of 1960 does not mean that discretionary income           
               trusts have seen their day in Georgia.  Silence of the instrument        
               as to time and frequency of distribution has become a limitation         
               rather than a grant of fiduciary authority.  Such a trust will           
               qualify for the marital deduction.  So the Legislature reasonably        
               conceived.  If the testator does not want it that way, he can            
               recite that it is his express wish that distribution of net income       
               may be on a less frequent than annual basis in the trustee’s             
               discretion. * * *                                                        
               [Id. at 489 & n.7.]                                                      
          Although we acknowledge that opinions of a U.S. District Court do             
          not constitute binding precedent in this Court, we find it                    
          appropriate to give proper regard and weight to interpretations               

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