MILLER, Judge.
Nola J. Morris died July 29, 1977. In her will, she had created a marital trust, "Trust A," for her surviving husband, John Morris, and a "Trust B" for their daughter, Jane Morris Rumba.
John Morris had a life estate in the income from Trust A, possessed an unlimited power to invade the corpus, and a general testamentary power of appointment. John failed to invade the corpus during his lifetime, and failed to exercise his power of appointment...
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