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LINCOLN ROCHESTER TRUST COMPANY v. McGOWAN

No. 282, Docket 23045.

217 F.2d 287 (1954)

LINCOLN ROCHESTER TRUST COMPANY, as Executor of the Estate of Frank M. Harroun, Plaintiff-Appellee, v. George T. McGOWAN, Collector of Internal Revenue, Defendant-Appellant.

United States Court of Appeals Second Circuit.

Decided November 15, 1954.

Attorney(s) appearing for the Case

H. Brian Holland, Ellis N. Slack, Alonzo W. Watson, Jr., Washington, D. C., John O. Henderson, R. Norman Kirchgraber, Buffalo, N. Y., for defendant-appellant.

Nixon, Hargrave, Devans & Dey, Rochester, N. Y., for plaintiff-appellee; William H. Morris, New York City, of counsel.

Before SWAN, MEDINA and HARLAN, Circuit Judges.

MEDINA, Circuit Judge.

Frank M. Harroun, the decedent, died on September 29, 1946, leaving a last will and testament which was duly admitted to probate in the Surrogate's Court, Monroe County, New York. Plaintiff, the Lincoln Rochester Trust Company, was named as executor and trustee of the will on October 10, 1946.

After making certain specific bequests, the decedent, in paragraph Seventh of his will, left the residue of his estate in trust,

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