MEMORANDUM OPINION
MORRIS SHEPPARD ARNOLD, District Judge.
In February, 1988, Chester Chapin Kingsbury and his wife Grace executed mirror-image inter-vivos trust agreements, and on the same day they executed wills leaving their entire estates to their respective trusts. Chester Kingsbury died in May of 1989 and his wife Grace died the following September; both wills have been admitted to probate in Sebastian County, Arkansas, Probate Court. Plaintiffs Frances...
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