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maintain Hundred Acres and the Big House. Decedent also
repeatedly asked Mr. Newman, and his C.P.A., to provide him
figures on what his estate would be worth after taxes to ensure
that there would be enough money left over after taxes for Bar to
maintain Hundred Acres and the Big House.
Additionally, the language of the 1980 will, 1982 will, 1988
proposed will, July 1988 will, and 1991 will provided that all
the income from the trusts created in those wills was to be paid
to Jo. Decedent, when drafting the 1993 will, specifically
deleted the language providing that all the income from the trust
was to be paid to Jo. Decedent, when drafting the 1993 will,
substituted the language limiting the distributions from the
trust to the amount of income Jo needed.
Furthermore, decedent specifically contemplated, and
expressly indicated, that estate taxes would be paid. He asked
numerous questions about the estate tax. He was informed of the
GST tax. Decedent repeatedly, and explicitly, indicated that he
would rather pay estate tax than give up control over how his
estate was distributed. Decedent repeatedly, and explicitly,
indicated that he expected that estate taxes would be paid. The
fact that the 1993 will made provisions for the payment of estate
taxes reflected decedent’s expectation that there would be estate
taxes that would need to be paid. Decedent’s April 13, 1993,
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