HOLTZOFF, Associate Justice.
Mildred Marie Fitzwater, a widow, died on June 20, 1946, survived by one child, Edgar Allen Fitzwater, Jr., who was then seven years of age. The principal asset of her estate originated in a refund of contributions made by her to the Civil Service Retirement fund, aggregating the sum of $396.38. This amount was paid directly to the guardian of the minor child. In addition the mother left life insurance policies payable to her child, amounting...
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