Even the trust was established originally in contemplation of the divorce or death arrangement, we still have to ask ourselves whether it was to replace an old trust. Also even more important, since the real property is at issue here, we have to ask ourselves who were the owners of the house before it was transferred to the trust and whether any fair market value is paid for the transfer.
As I have been emphasizing, it's just impossible or would be irresponsible to assume anything without knowing all the background information.
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