ANDERSON, District Judge.
Mary Daly, of New Haven, Connecticut, now the decedent, in her lifetime on January 18, 1939, transferred to St. Raphael's Hospital, New Haven, under an indenture of trust, $13,000, which at her death on July 10, 1947, had a value of $14,097.44. The indenture directed that the hospital set aside a room to be named the "Robert Duggan Daly Room" in memory of Mary Daly's brother. It further provided that the income from the trust be used to maintain...
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