In 1971, Joseph Daly opened three separate Totten trust accounts, each with a sole beneficiary, with First Federal Savings and Loan Association, naming Esther Lynch, Rosemary Lynch, and Agnes Van Horn as the beneficiaries. Shortly before Mr. Daly's death in November 1978, John Van Horn, Mr. Daly's nephew and Agnes Van Horn's son, closed the three accounts and opened three new Totten trust accounts by forging...
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