HARRIS, Judge.
In February, 1990, apparently in contemplation of death, Gilbert I. Ford, joined by his wife, conveyed property (including his former homestead) into an inter vivos trust naming his wife as sole beneficiary. On the same date he executed a will leaving certain personal property to his wife with the rest of his estate "poured over" into the trust. Ford died in April, 1990. He was survived by his wife and an adult son.
In September, 1990, Hilda...
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