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of State law by local tribunals. See Commissioner v. Estate of
Bosch, 387 U.S. 456, 465 (1967); Propper v. Clark, 337 U.S. 472,
486-487 (1949); Helvering v. Stuart, 317 U.S. at 162-163.
Friedman v. United States, 364 F. Supp. 484 (1973), reflects
that the statutes from which Ga. Code Ann. section 53-12-190
sprang were enacted for the purpose of establishing a default
rule by which spousal trusts were able to qualify for the marital
deduction absent an unmistakable expression of intent to the
contrary. At the same time, no evidence suggests that the
Georgia legislature has since sought to weaken this rule and
thereby make it easier for a trust to fall short of deductible
status. The above-quoted sections addressed in Friedman v.
United States, supra, were subsequently recodified verbatim in
all material respects as subsections (b) and (c) of Ga. Code Ann.
section 53-13-53 (Code 1981). The provisions existed in such
form until the comprehensive revision and complete recodification
of Georgia trust law which took effect on July 1, 1991, and which
enacted Ga. Code Ann. section 53-12-190. An article explaining
the new act by the individual who served as Reporter to the Trust
Law Revision Committee which drafted the measure indicates that
no substantive change was intended. See Emanuel, “The Georgia
Trust Act”, 28 Ga. St. B.J. 95, 97 (1991). Citing former Ga.
Code Ann. section 53-13-53, the article states: “The Act
* * * carries forward the Georgia statute directing the trustee
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