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and Testament, which contained provisions substantially identical
to those of Sidney Gore’s will. The Sylvia Gore Trust
declaration named decedent as trustee of the Sylvia Gore Trust
and provided that the trust would be funded with $100 and “all of
the Properties, Assets and Securities described in ‘Schedule
A’”.6 The Sylvia Gore Trust declaration also provided that
decedent retained the power to revoke the Sylvia Gore Trust and
was entitled to all trust income during her life.
Several years later, on January 24, 1995, Sidney Gore met
with his accountant, Cecilia Bowers, in the hospital where he was
hospitalized. On several previous occasions, Ms. Bowers had
discussed with Sidney Gore her belief that the Sidney Gore Trust
was not funded.7 At the January 24 meeting, Sidney Gore
expressed to Ms. Bowers his concerns about preserving the wealth
he had accumulated through his life’s work, protecting his assets
from waste, and conserving them for future generations. Sidney
Gore also expressed to Ms. Bowers his concern about decedent’s
future needs. He wanted to ensure that decedent would be
financially secure after his death and that his assets were made
available to her for that purpose.
6Schedule A was not attached to the copy of the Sylvia Gore
Trust declaration in the record.
7Neither party contends that the Sidney Gore Trust was not
funded, and both parties assume, for purposes of this case, that
the Sidney Gore Trust was funded at the time of his death.
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Last modified: November 10, 2007