BOWMAN, P.J., April 3, 1950.
This is an appeal from a transfer inheritance tax appraisement of a remainder interest. The facts may be stated from the record and testimony as follows:
Joseph Graham, testator, died April 22, 1938. In his will, probated April 28, 1938, he bequeathed a fund of $20,000 to his executors (two of his sons), in trust, to pay the income therefrom to his wife, Emma D. Graham, for life, and in the event the income is insufficient, as...
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