Taking the Drye case in your Printed Materials a little further, what do you suppose the result would have been if Rohn had gone to his mother, Irma, when she was on her death bed and said to her, "Mom, I''m insolvent and I owe the federal government some $325,000 on unpaid tax assessments. If you die without a will ["intestate"] the government is going to get all your money. Why don''t you make a will leaving everything to my daughter, Theresa. She can then set up a trust and the family can enjoy your legacy." And, not wanting to see all of her estate go to the IRS (who would?), she did that.

Would the result have been different?

Does this put too much of a premium on technicalities?