No claim of right as third-party beneficiaries was ever established by Susan R. Simon, et al. See Estate of Sarah Caplan, 42 T.C. 446(1964), affd. 355 F.2d 987 (C.A. 5, 1966). The $150,000 settlement distribution was made in the wake of litigation petitioning the setting aside of the wills of decedent executed on or after February 14, 1963, and the removal of decedent executed on or after February 14, 1963, and the removal of petitioner Joseph C. Chapman as executor.