--- src/test/java/org/apache/taglibs/standard/tag/common/core/TestSetSupport.java	(revision 960235)
+++ src/test/java/org/apache/taglibs/standard/tag/common/core/TestSetSupport.java	(working copy)
@@ -62,6 +62,7 @@ 
     @Test
     public void test49526WhenNotMapped() throws JspException {
         tag.setVar(VAR);
+        tag.valueSpecified = true;
         tag.value = VALUE;
 
         // verify mapper is checked but that no action is taken
@@ -80,6 +81,7 @@ 
     @Test
     public void test49526WhenAlreadyMapped() throws JspException {
         tag.setVar(VAR);
+        tag.valueSpecified = true;
         tag.value = VALUE;
 
         // verify mapper is checked and the mapped variable removed
@@ -100,6 +102,7 @@ 
     @Test
     public void test49526WhenNotUsingPageContext() throws JspException {
         tag.setVar(VAR);
+        tag.valueSpecified = true;
         tag.value = VALUE;
         tag.setScope("request");
 
--- src/main/java/org/apache/taglibs/standard/tag/common/core/SetSupport.java	(revision 960235)
+++ src/main/java/org/apache/taglibs/standard/tag/common/core/SetSupport.java	(working copy)
@@ -183,24 +183,18 @@ 
     }
     
     Object getResult() {
-        Object result;      // what we'll store in scope:var
-
-        // determine the value by...
-        if (value != null) {
-            // ... reading our attribute
-            result = value;
-        } else if (valueSpecified) {
-            // ... accepting an explicit null
-            result = null;
+        if (valueSpecified) {
+            return value;
+        } else if (bodyContent == null) {
+            return "";
         } else {
-            // ... retrieving and trimming our body
-            if (bodyContent == null || bodyContent.getString() == null)
-                result = "";
-            else
-                result = bodyContent.getString().trim();
+            String content = bodyContent.getString();
+            if (content == null) {
+                return "";
+            } else {
+                return content.trim();
+            }
         }
-
-        return result;
     }
     
     /**