GRADY, Judge.
This is an appeal from a judgment of the court of common pleas affirming a decision of the Ohio Department of Human Services ("ODHS") that denied Theodora Martin's application for Medicaid assistance. The basis of the denial was a trust that Martin and her late husband had established for their own benefit, which ODHS found was a "countable resource" of Martin's that caused her resources to exceed the maximum for Medicaid eligibility, $1,500.
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