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EDMISTEN v. SANDS

No. 439PA82.

300 S.E.2d 387 (1983)

Rufus L. EDMISTEN, Attorney General of the State of North Carolina v. Alexander P. SANDS, III, Executor and Trustee Under the Last Will and Testament of Royal Ware Sands, Deceased, Mrs. Estelle S. Tatem, Mrs. Hugh S. White, Mrs. Edna S. Jarman, and William C. Stokes, Chairman of the Board of Trustees of the Main Street United Methodist Church, Reidsville, North Carolina, and Lillian P. Balsley, Lewis Vun Cannon, J. Earl Connolly, Clark M. Holt, Stanford Kallam, Larry G. Somers, Jerry W. Turpin, J. Thomas Williams, and Dean Craddock, Members of the Board of Trustees of the Main Street United Methodist Church, Reidsville, North Carolina.

Supreme Court of North Carolina.

March 8, 1983.

Attorney(s) appearing for the Case

Womble, Carlyle, Sandridge & Rice by Linwood L. Davis and Gregory L. Smith, Winston-Salem, for defendants-appellants.

Rufus L. Edmisten, Atty. Gen. by George W. Boylan and Marilyn R. Rich, Asst. Attys. Gen., for plaintiff-appellee.

Tuggle, Duggins, Meschan, Thornton & Elrod by Thomas W. Sinks and J. Reed Johnston, Jr., Greensboro, for defendant-appellee Alexander P. Sands, III, Executor and Trustee under the Last Will and Testament of Royal Ware Sands, Deceased.

Holt & Watt by Clark M. Holt, Reidsville, for defendants-appellees Mrs. Hugh S. White and Larry W. Jarman, Executor of the Estate of Edna S. Jarman, Deceased.

Day, Summs & Epps by E. Kenneth Day, Virginia Beach, Va., for defendant-appellee Mrs. Estelle S. Tatem.

BRANCH, Chief Justice.

The sole question presented for review concerns the propriety of the trial court's judgment construing and reforming the will of Royal Ware Sands so as to require administration of the trust in accordance with technical administrative provisions set forth in Internal Revenue Service Regulations governing charitable remainder unitrusts.

In ordering the relief requested by the Attorney General in this proceeding, the trial court concluded...

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