SCHWARTZ, Chief Judge.
The trustees of an inter vivos trust established by Joseph Brenner, who is now deceased, seek review of orders which (a) required the trust to bear the entire burden of the estate taxes due upon Brenner's death and (b) provided that the trust pay the expenses of the guardianship established for Mr. Brenner when he became incompetent prior to his death. We agree with the appellants' position in each respect and reverse both rulings on the merits...
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