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FARMERS' LOAN & TRUST CO. v. BOWERS

Nos. 331, 332.

98 F.2d 794 (1938)

FARMERS' LOAN & TRUST CO. et al. v. BOWERS (two cases).

Circuit Court of Appeals, Second Circuit.

August 4, 1938.

Attorney(s) appearing for the Case

Taylor, Blanc, Capron & Marsh, of New York City (John W. Davis, Mansfield Ferry, Philip M. Payne, and William F. Hamilton, all of New York City, of counsel), for appellants.

Lamar Hardy, U. S. Atty., and Leon Spencer, Asst. U. S. Atty., both of New York City (James W. Morris, Asst. Atty. Gen., and William Stanley, Sewall Key, and Carlton Fox, Sp. Assts. to Atty. Gen., of counsel), for appellee.

Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

AUGUSTUS N. HAND, Circuit Judge.

William Waldorf Astor died at Brighton, England, on October 18, 1919, at seventy-one years of age. On May 25, 1916, he had created a trust in favor of his two sons and their issue in all of the American securities he then possessed which at that time were of the value of $23,641,262.14, and on January 2, 1917, executed American and English wills. The American will contained a testamentary trust of his residuary estate consisting almost...

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