BROWN, J.
Daniel H. Cooney's will established a marital trust whereby his wife, Dorothy B. Cooney, received a life interest and the remainder beneficiaries designated by Daniel would receive the remaining principal upon Dorothy's death. Daniel's estate elected to treat the trust as a qualified terminal interest property (QTIP) trust, thereby deferring the payment of the federal and state estate taxes until Dorothy's death.
The trustee for the QTIP trust raises...
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