       In 1990, H and D, husband and wife, established a
    living trust. The terms of the trust provided for an
    allocation of trust assets between two separate trusts,
    Trust A and Trust B, upon the death of the first
    spouse. Initially, all assets were to be placed in
    Trust A except to the extent disclaimed by the
    surviving spouse. Disclaimed assets were to be placed
    in Trust B. The surviving spouse was also granted a
    power of appointment effective at death over Trust A.

         H died on Dec. 30,March 6, 1998.   No probate

proceeding was maintained on behalf of the estate.   The executor

and special administrator of decedent’s estate, Peggy D. Mattson

(Ms. Mattson), resided in California at the time the petition in

this case was filed.

     Decedent and Samuel Engelman (Mr. Engelman) were husband and

wife.   On January 10, 1990, in California, they executed a

declaration of trust placing their assets into the Engelman

Living Trust.   The instrument named the settlors, decedent and

Mr. Engelman, as the initial trustees of the trust and set forth

provisions regarding administration and disposition of the trust

estate.

     The trust declaration provided generally that, while both

settlors were alive, the trustees were to distribute income or

principal as the settlors directed.    Upon