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Where decedent has been mentally incompetent after making a will and conservator extinguishes by sale particular legacy and such sale substantially distorts testamentary plan all legacies abate prorata unless contrary intention is shown by the will.
Where corporation has never filed income tax returns under 1939 Act or franchise tax returns under 1947 Act, imposition of 25 per centum penalty provided in both Acts for failure to file returns was mandatory.