District Court, W.D. New York August 30, 1965, Civ. 10148 (Marine Trust Co. of Western New York v. United States)

HENDERSON, District Judge.

The plaintiff, The Marine Trust Company of Western New York, is executor of the estate of Essie B. Statler. Executed on February 2, 1960 and effective upon her death on August 15, 1960, the will of Essie B. Statler in part provided for the division of the residuary of her estate into three equal parts.