Petitioner is the sole income beneficiary of a trust created by the decedent under the provisions of his will which was probated in this court on September 24, 1928 the decedent having died on September 16, 1928. The terms of the trust provide that income only should be paid to the petitioner, the widow of the deceased, until her death, and upon her death the trust income is payable for the benefit of a son and daughter of the deceased...
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