Decree unanimously reversed on the law and facts, with costs to all parties filing briefs, payable out of the estate, and matter remitted to Niagara County Surrogate's Court for further proceedings in accordance with the following Memorandum: We are here concerned with the construction of a will which provided that testator's wife was to receive 40% of the adjusted gross estate and his two children were to receive 60% and 40% of the residuary estate, respectively. The testator...
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