MILLIKEN, Judge.
This case turns on whether two testamentary trusts are reasonably susceptible to the construction placed upon them by the trustee, Citizens Fidelity Bank & Trust Company, a construction acceptable to both the appellant-life beneficiaries and the individual appellees-remaindermen. Because the United States Internal Revenue Service contended that certain trust income is properly taxable to the life beneficiaries, the latter paid the Federal taxes...
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