PHIPPS, Judge.
Sally Rich's great-grandfather, William Prescott, was a director of Trust Company of Georgia during its formative years. As a result of inheritances from him, at the time of her death in 2003 Sally Rich had a custodial account with Trust Company of Georgia's successor, SunTrust Bank, with assets valued at over $45 million. The bulk of her estate passed to her husband Clayton Rich under a marital trust. Upon Clayton Rich's death in 2004, the bulk of...
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