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in context, is a reference to the noncharitable
beneficiary, as opposed to any beneficiary. However, even
if it is read in that way, the sentence states that death
taxes "shall not be charged against or recovered from any
recipient or beneficiary of the property taxed". (Emphasis
supplied.)
Furthermore, we do not agree with the estate's
construction of the trust agreement under which it claims
that "all death taxes are to be apportioned to the non-
charitable residual beneficiary of the Trust." To the
contrary, as we read it the trust agreement, is fully
compatible with decedent's will in directing in paragraph
6.02B that death taxes be paid from trust property before
the property is allocated between the charitable and
noncharitable beneficiaries. The estate's reading of
the trust agreement fails to recognize that the trust
agreement makes a distinction between the manner in which
a distribution to the noncharitable beneficiary is to be
computed, paragraph 5.04 of the trust agreement, and the
manner in which death taxes are to be paid, paragraph 6.02B
of the trust agreement.
Article V of the trust agreement first provides for
the payment of the decedent's debts and expenses (paragraph
5.01) and for the distribution of two diamond rings that
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