BOYLE, J., August 29, 1975.
The exceptions filed to the trustee's account present the question whether the trustee is subject to a surcharge for part of its compensation and for the $10,866 decline in the value of the trust assets between September 12, 1973, on which date the beneficiary became 18 years of age, and June 27, 1974, when the trust assets were sold for purposes of distribution on receipt and release, when the trustee was advised by competent counsel...
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