REVERSED.
O'CONNELL, J.
This is an appeal from a decree of the Jackson county circuit court disallowing a claimed exemption under the Oregon inheritance tax law.
Mildred Litster created the "Litster Scholarship Trust" which provides that the income and under certain circumstances the corpus of the trust is to be used annually to pay scholarship awards authorized by a scholarship committee. Clause (d) of the trust provides, as follows:
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