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W. W. SMITH FOUNDATION PETITION

No. 71995.

52 Pa. D. & C. 2d 203 (1971)

W. W. Smith Foundation Petition

Common Pleas Court of Montgomery County, Pennsylvania.

April 2, 1971.

Attorney(s) appearing for the Case

William H. S. Wells, of Saul, Ewing, Remick & Saul, for petitioners.

James L. Price, for Commonwealth.

TAXIS, P. J., April 2, 1971.

This matter comes before the court upon petition of trustees of a private charitable foundation seeking authority to amend or modify an inter vivos1 deed of trust in order that the foundation may comply with the provisions of the Internal Revenue Code and the Tax Reform Act of 1969, as more particularly set out hereinafter.

The inter vivos deed was executed on December 28, 1951, and created an irrevocable...

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