MacPHAIL, P. J., February 23, 1972.
In the matter now before us, petitioners are the executors under the last will and testament of decedent, who died July 13, 1971. One of the petitioners is also the testamentary trustee. The will provides for two trusts, in each of which a different life beneficiary is named. At the death of the life beneficiaries, the proceeds of the respective trusts are distributable to a residuary trust also created under decedent's will and...
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