Estate of Winifred Hughes, Deceased, Dean McBride, Executor and Trustee - Page 19

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         value on the date of decedent’s death and is not included in her             
         gross estate.                                                                
              To reflect the foregoing,                                               

                                                       Decision will be               
                                                 entered under Rule 155.              

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Last modified: May 25, 2011