The appellant is the widow of Elmer J. Down, deceased, who died in Miami, Florida, on January 28, 1964. Both were residents of Florida at the time of his death. His will, executed in New York on October 29, 1962, named the respondent, his daughter, as executrix of the will and placed the bulk of his estate in trust with one half of the net income to be paid to his wife for life, and the other half to be paid to his daughter for life; the...
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