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Home / Case Digests / 04-3800 Lurie v. CIR (63501)

04-3800 Lurie v. CIR (63501)

“It is clear that the decedent did not anticipate that the Notice Trusts would be included in his gross estate, and it is very likely that the decedent would have laid out his estate plan differently had he or his attorneys considered this possibility. We cannot, however, rewrite the decedent's will or trust agreement to ...

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