Rescript Opinion
The trustees filed a complaint in the county court seeking reformation of the trust established under Article Fourth of the Mary R. Houser Trust — 1991 to correct a drafting error that they contend frustrates the intent of the settlor and her husband to provide for their descendants in an efficient and tax-advantageous manner. Apart from the Commissioner of Internal Revenue, who has not appeared, the parties with competency to do so have...
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