VAN VALKENBURGH, Circuit Judge.
The agreed facts in this case state that Clarence A. Luce was, on December 30, 1925, the owner of ten shares of stock in the Citizens' National Bank of Albert Lea, Minn.; on that day he died, and February 18, 1926, his will was admitted to probate; by its terms appellant, his widow, was appointed sole executrix of his estate and was the sole beneficiary thereof. On the latter date the district court of Clayton county, Iowa, having probate...
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