Estate of Marion P. Bradford, Deceased, Lizette L. Pryor, Executrix - Page 26

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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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