Estate of Henry A. Lassiter, deceased, Paula Ann Masters Lassiter, administrator, C.T.A. - Page 41

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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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