DALY, J.
The following facts have been stipulated for this reservation: Guy P. Miller of Fairfield, Connecticut, was born on February 11, 1875, and died on August 16, 1950, leaving a will dated October 11, 1948, which was admitted to probate in the Probate Court for the district of Fairfield. On December 30, 1940, the decedent, hereinafter referred to as the settlor, then aged sixty-five, executed an irrevocable trust agreement and transferred and delivered to trustees...
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