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IN RE TRUST KNOWN AS SPENCER MEMORIAL FUND

No. 99-1198.

641 N.W.2d 771 (2002)

In the Matter of the TRUST KNOWN AS the Harry L. SPENCER, Mary E. Spencer, and Gertrude Whittier Spencer Lacy MEMORIAL FUND, Under Last Will and Testament of W. Seymour Lacy, Deceased. Mid-Iowa Council of Boy Scouts of America, Inc., Appellant, v. Norwest Bank Iowa, N.A., Trustee, and Mahaska County Boys, Inc., Appellees.

Supreme Court of Iowa.

February 27, 2002.

Attorney(s) appearing for the Case

Mark McCormick and Steven M. Colloton of Belin Lamson McCormick Zumbach Flynn, P.C., Des Moines, for appellant.

David D. Dixon of Heslinga, Heslinga & Dixon, Oskaloosa, for appellees.

CARTER, Justice.

This dispute concerns the distribution of proceeds from a testamentary trust. Objections were filed to the trustee's annual report asserting that Mid-Iowa Council of Boy Scouts of America, Inc. (Mid-Iowa Council), a regional administrative division of the Boy Scouts of America, was not using the annual distributions it received in accordance with the testator's directions. The objector is Mahaska County Boys, Inc. (Boys, Inc.), a nonprofit corporation...

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