In this proceeding, petitioner seeks a determination declaring invalid certain Totten Trusts established by the decedent prior to her death. These Totten Trusts aggregate, as of the date of decedent's death, the sum of $15,389.18. It is petitioner's contention that the Totten Trusts were established in violation of the terms of the joint will of decedent and her predeceased husband dated June 15, 1959.
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