The opinion of the court was delivered by CASE, J.
We are called upon to construe a will and to consider the equitable doctrine of conversion.
Charles W. Simonds died August 28, 1920, leaving a last will which provided as follows in its third, fourth and final clauses:
"THIRD: I give, devise and bequeath the use and income of all the rest residue and remainder of my estate both real and personal unto my beloved wife Margaret Simonds, together with...
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