SCHWAB, Chief Judge.
The First National Bank of Oregon (the Bank), the personal representative, appeals from a probate court order sustaining an objection to the final account of the estate of Albert Buescher.
Albert Buescher died testate on October 15, 1975. His wife, Emily M. Buescher, had predeceased him. The distributive sections of Albert Buescher's will, executed September 4, 1969, provided:
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