KAPLAN, J.
The testator Seward M. Paterson died on May 31, 1971, survived by his second wife. His gross estate was in excess of $13,000,000 (as estimated for Federal estate tax purposes). His will made outright cash bequests of $2,245,000 to friends and relatives, and left all his real estate and tangible personal property and some other property, valued in all at $201,482, to his widow. Two trusts were established by the will: first, a trust, funded in the amount...
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