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TYLER TRUSTS

447 Pa. 40 (1972)

Tyler Trusts.

Supreme Court of Pennsylvania.

March 27, 1972.

Attorney(s) appearing for the Case

Oscar M. Hansen, with him William T. Dyer, Richard P. Brown, Jr., John Russell, Jr., and Morgan, Lewis & Bockius, for appellants.

Samuel S. Logan, Jr., Maurice Heckscher, Montgomery, McCracken, Walker & Rhoads, and Duane, Morris & Heckscher, for appellee.

Richard B. Klein, for appellee.

Before BELL, C.J., JONES, EAGEN, O'BRIEN, ROBERTS, POMEROY and BARBIERI, JJ.

OPINION BY MR. CHIEF JUSTICE JONES, March 27, 1972:

These appeals, which stem from two inter vivos trusts created by Sidney F. Tyler (settlor), present questions of apportionment between principal and income of certain corporate stock distributions, shares of stock acquired by exercise of stock subscription rights, proceeds of sales of stock subscription rights, their accretions and proceeds thereof and the proceeds of sales...

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