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Respondent points out that the total deductions from
the probate estate exceed the gross probate estate by
approximately $100,000. Notwithstanding this shortfall,
respondent argues that there is no "insufficiency" of
probate assets, within the meaning of paragraph 1.03 of
the will, because the executrix is obligated by section
2207B(a) to recover from the trust the estate tax,
penalties, and interest attributable to the inclusion in
the decedent's gross estate of the interest of the
noncharitable beneficiary of the trust. In this
connection, respondent notes that the assets of the
trust are includable in the decedent's gross estate under
section 2036, a prerequisite for section 2207B(a) to apply.
Respondent argues that, under the terms of paragraph 6.02B
of the trust agreement, any amount of estate tax recovered
from the trust under section 2207B(a) "must be paid before
the trust assets are allocated to the charitable foundation
as provided under Article V of the Trust."
The dispute between the parties in this case is
principally a dispute about the meaning of the will and
the trust agreement and, on the basis of those documents,
about the intent of the decedent. Under North Carolina
law, "'the intention of the testator is the polar star
which is to guide in the interpretation of all wills, and,
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