Egan Jr., J.
Petitioner is the sole income beneficiary of a testamentary trust created by the will of his deceased father. Pursuant to the terms of the will, petitioner was to receive the net income from the trust in at least monthly installments during the course of his lifetime; the principal and corpus of the trust could be invaded for petitioner's benefit only in the event of "serious illness" or for "health reasons." Additionally, the will named four contingent...
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