SCARLETT, District Judge.
The above case came on for hearing and final decision before me on September 1, 1960, at Brunswick, Georgia, under an agreed stipulation of facts by the parties, which stipulation is now filed as a part of the record herein. In substance, these facts are as follows:
Julius Adolphus Setze died testate on May 26, 1955, a resident of Augusta, Georgia, and The First National Bank and Trust Company of Augusta qualified as Executor of the...
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