OPINION
THOMPSON, Justice:
The value of the interest of the beneficiary of a testamentary trust upon termination, and federal estate tax apportionment are the issues tendered by this appeal and cross-appeal.
The matter is before us on an agreed statement. NRAP 10(e). Viola Hunter died testate on July 6, 1964. Her son John (Jack) was appointed executor. Jack and Viola's daughter, Dorothy, were the only beneficiaries. Jack was given Viola's residence...
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