NOURSE, J. pro tem.
Petitioner is coexecutor under the will of George Maurice Bartlett, hereinafter called Bartlett. Upon the appointment of petitioner and her coexecutor they came into possession of and still have possession of a business conducted by Bartlett during his lifetime and since coming into possession have continued to operate that business. The business was inventoried by them as one of the assets of the estate.
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