DAVIES, J.
Carolyn M. Stevens died testate on October 5, 1966. Under the terms of an inter vivos trust agreement executed by her in December, 1964, she transferred certain securities, valued at $28,151.50 at the date of her death, to John P. Tallen, as trustee, to "hold, manage, control, invest and reinvest the same with the powers" set forth in the trust agreement and to "pay the net income therefrom, in convenient installments at least as often as quarterannually...
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