MEMORANDUM AND ORDER
RONALD N. DAVIES, District Judge.
J. E. Davis, also known as J. Ellsworth Davis, late a resident of Bismarck, North Dakota, died, testate, on June 8, 1959, survived by his widow and four children. His will dated May 29, 1954, was duly admitted to probate in Burleigh County Court, Bismarck, North Dakota, and provided in part:
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