BOHLING, Commissioner.
The principal question presented by this appeal is whether the widow of James B. Bergs takes the remainder interests in two trust funds created by Items Third and Fourth of his will, the material portions of which are hereinafter stated, as intestate property. Testator named his wife (now Mrs. Courtney Ussher) and Mercantile Trust Company, a corporation, as testamentary co-trustees and co-executors. Mrs. Ussher, respondent here, instituted this...
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