TJOFLAT, Circuit Judge:
The facts of this case are simple. The decedent, Charles Baumberger, died testate in 1968 owning a gross estate of over $9 million. His will provided that his wife be given outright a car, his personal effects, and the household personal property. She also received a life estate in their main residence, the remainder interest of which was to pass to the residuary legatee upon her death. The will went on to provide that the "rest, residue and...
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