South Dakota Supreme Court July 15, 1981, 12837, 12839 and 12888 (Matter of Kuehn)

JONES, Circuit Judge.

Max A. Kuehn, Sr., died testate on April 26, 1957, leaving a widow, Nell Carter Kuehn, and two sons, Carter and Max, Jr. Under the terms of his will, the residue of his estate was placed in trust. Included in the residue was a one-half interest in farm land adjacent to Sioux Falls.

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The sons were to receive the income from the trust.