L. HAND, Circuit Judge.
The decedent, Effie Andrews, died in 1923 at Saratoga Springs, N. Y., seised in remainder in fee of a half interest in a piece of real property, 47 West Fifty-Seventh street, New York City, subject to a life estate of her brother, George D. Cochran, 74 years old. She was also possessed of $100,000 of bonds of a real estate company in New York secured by a second mortgage; these were not listed upon any exchange, and there was no market for...
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