In re the Estate of Allen

ROMANG, Judge:

A Texas Father died creating two equal testamentary trusts for his two surviving sons. The trustee was a Missouri commercial trust company. Under his will the trustee was to pay income to the beneficiary with discretion in the trustee to invade the principal where “proper to maintain the health of the beneficiary.” At the death of the first of the two sons the trustee was to deliver the trust estate “to those entitled to inherit from . . . [the beneficiary] under the laws of descent and distribution . . . . ."

When the first son died (Junior) he was intestate and his trust estate…