KRAFT, District Judge.
Edith K. Sands, a resident of Pennsylvania, died testate on July 12, 1950. At the time of her death she possessed a life interest in and a general power of appointment by will over a portion of a trust estate established by the will of her grandfather, a Pennsylvania resident, who died in 1894. His will also provided for a gift to Mrs. Sands' issue in default of her exercise of the power. Mrs. Sands had four sons all of whom survived her. Her...
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