MILLER, Judge.
Reliance Trust Company ("Reliance") was a co-trustee, along with Charles Howard ("Buddy") Candler, III, of a revocable marital trust created by Buddy's late wife. Pursuant to the provisions of the marital trust, Buddy was to receive the income generated by the trust; under certain circumstances, and in the discretion of the trustee, Buddy was also entitled to receive distributions from the corpus of the trust. Before his death, Buddy exercised his limited...
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