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WIERMAN TRUST

No. 621 of 1940.

68 Pa. D. & C. 2d 525 (1975)

Wierman Trust

Common Pleas Court of Dauphin County, O.C. Division, Pennsylvania.

August 4, 1975.

Attorney(s) appearing for the Case

Spencer G. Nauman and W. E. Shissler, for petitioner.

SWOPE, P.J., August 4, 1975.

The matter presently for determination is whether a testamentary trust created by Thomas T. Wierman for the benefit of several named associations and churches should be reformed as prayed for by the trustee. The motivation behind the trustee's petition is the avoidance of a four percent excise tax on the net investment income of the trust to which the trust may be liable pursuant to section 4940(a) of the Internal Revenue Code of August...

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