STROUD ESTATE

No. 26696.

23 Pa. D. & C. 2d 224 (1960)

Stroud Estate

Common Pleas Court of Montgomery County, Pennsylvania.

August 26, 1960.


Attorney(s) appearing for the Case

H. Paul Smith and James M. Brittain, for accountant.

Duane, Morris & Heckscher, William White, Jr., and Henry Stuckert Miller, for claimants.


TAXIS, P. J., August 26, 1960.

The reason or purpose for the filing of the account now before the court is the death of William D. Stroud on August 18, 1959, at which time the inter vivos trust terminated.. . .

A question has been presented as to what rules of apportionment apply to this inter vivos trust. The trust was created with the nominal sum of $100 on April 13, 1943, but a substantial portion of the trust assets arise from distribution under the will...

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