Estate of Taylor

JOHNSON, Judge:

On October 10, 1979, Catherine M. Taylor and her husband, Robert B. Taylor executed basically identical agreements of trust with an accountant. The distribution provisions of those respective agreements provided that:

In the event the assets of Settlor’s probate estate or the probate estate of Settlor’s husband, Robert B. Taylor, are insufficient to pay out the specific monetary bequests set forth in the last will and testament of Settlor, or the last will and testament of Settlor’s husband, Robert B. Taylor, or any codicils thereto, Settlor directs that Trustee, after the death…