In re: Estate of Manolakos

Dissenting Opinion by

Judge Doyle:

I would agree, as the majority points out, that after the threshold issues are met and disposed of, the quintessential remaining question is whether the property transferred to the trustees is to be used “exclusively for religious, charitable, scientific, literary or educational purposes.” (Emphasis added.) I must conclude, howev*182er, contrary to the majority, that the funds we are considering here would not be used exclusively for those purposes, since, by the very terms of the testators will, the trust funds were only to be “used primarily for the improvement…