In Re Estate of Burdon-Muller

VIOLETTE, Justice.

Rowland Burdon-Muller died on December 23, 1980, leaving behind a will executed in September 1971. That will created the charitable remainder trusts which are the subject of this dispute. In April 1981, the will’s executors filed a “Petition for Reformation of Testamentary Trusts” in Knox County Probate Court to reform the will to qualify for a federal estate tax charitable deduction. The probate judge allowed the petition and reformed the will to bring it into compliance with Internal Revenue Service (IRS) requirements. The life beneficiaries under the trusts appeal both…