In August 1985, Frederick Robert Linker established an irrevocable inter vivos trust that provided for all income to be distributed to him during his lifetime, with principal and undistributed income, if any, to be divided equally upon his death between his daughters, petitioner and respondent herein. All three were to serve as cotrustees. Any two of the three trustees could make investment decisions as well as bind the trust. Payments from principal for Linker's health and...
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