ORDER
OWENS, Chief Judge.
Before this court is the issue of whether a trust created by plaintiffs Martha F. Barham and Ed G. Barham should be rescinded ab initio on the basis of material mistake. Plaintiffs state that the reason they created the trust rather than making an outright gift is because they were fully aware of an outstanding Internal Revenue Service ("IRS") income tax assessment against their son, Edwin, Jr., as well as problems with other...
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