The decedent herein died on the 23d day of January, 1948, survived by his widow and three adult children. He left a last will and testament dated January 5, 1939, which gave his entire estate to the widow. In 1946 and 1947, he opened separate accounts aggregating approximately $14,000 in four savings banks in his name "in trust for Sandra Jean Siegel," his infant grandchild. In addition to these...
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