In finding that trust property spent by Mrs. Degrace, the sole trustee of a family trust, on such matters as mortgage payments, decorating costs, groceries, medicine and diapers were not deductible under s. 104(6), Bonner TCJ. stated (at p. 453):
"Assuming, without deciding, that payment of trust funds to a trustee and expenditure of such funds by the trustee for the benefit of a beneficiary may constitute payment to a beneficiary within the meaning of subsection 104(24) of the Act, the expenditure by the trustee must clearly be made by the trustee in his or her capacity as trustee for a purpose which is unequivocally for the benefit of [a] beneficiary. The evidence here shows nothing more than the use by a person who happened to be a trustee of trust property to pay the ordinary expenses of a household in which the trustee and beneficiaries resided. For that reason alone the appeals must fail."