Wills Trusts & Estates keyed to Dukeminier
Estate of Vissering v. Commissioner
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The decedent received a power of appointment from a trust created by his mother. The trust became irrevocable on his mother’s death. The decedent and the bank served as co-trustees. Upon the decedent’s death, the trusts were to be divided into two equal parts and passed to decedent’s two children or were held for their benefit. The decedent developed Alzheimer’s disease and entered a nursing home in 1984, but tendered no resignation as trustee, nor did nor did his guardian or conservator do so on his behalf after he was found to be incapacitated. The court assumed that the decedent was fully competent up until his death for the purposes of deciding the issues in this case. The terms of the trust granted the trustee the power to pay over or use or expend for the direct or indirect benefit of any of the beneficiaries whatever amount or amounts of the principal of the Trust as may, in the discretion of the trustees, be required for the continued comfort, support, maintenanc e, or education of said beneficiary. The trust was created by the decedent’s mother in Flordia.
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