DAWSON, District Judge.
Milton H. Smith, a resident of Kentucky, died on February 22, 1921, leaving surviving him a daughter, Mrs. Eva Lee Cooper, and two sons, Sidney Smith and Milton H. Smith, Jr. Plaintiff is executor of his estate. At the time of his death Mr. Smith was president of the Louisville & Nashville Railroad Company, and had held that position for many years, and had long been a man of extensive business affairs. On December 1, 1910, he and his wife...
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