REINHARDT, Justice, Pro Tem.
Appellant, West One Bank of Idaho (West One), representing the estate of Lourayne E. Klingensmith, appeals from the district court's order reversing the magistrate's finding that the estate of Lourayne Klingensmith was entitled to the undistributed income of a testamentary trust. We reverse the decision of the district court, and although we affirm the conclusion of the magistrate court, we do so on different grounds.
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