DUFFY, District Judge.
George R. Virmond died testate on April 19, 1939. His widow filed a petition for probate of his will on May 1, 1939, and thereafter the will was admitted to probate and plaintiff is now the acting trustee under said will. At the time of Virmond's death he was the owner of a 66 acre farm in Ozaukee County, Wisconsin. This farm was located on the west shore of Lake Michigan and has a shoreline in excess of 1,300 ft. The farm was valued at $33...
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