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ESTATE OF TYLER

474 Pa. 148 (1977)

377 A.2d 157

ESTATE of Sidney F. TYLER, Settlor. Appeal of Harry F. WEST, Executor of the Estate of Molly Tyler West, Deceased.

Supreme Court of Pennsylvania.

Decided August 26, 1977.

Attorney(s) appearing for the Case

John L. Harrison, Jr., Philadelphia, for appellant.

Arthur M. Cooper, Asst. Atty. Gen., for appellee, Commonwealth of Pennsylvania as Parens Patriae for Charities.

Duane, Morris & Heckscher, Maurice Heckscher, William S. Ayres, Philadelphia, for appellee, The Fidelity Bank.

Philip A. Bregy, Philadelphia, for appellee, Philip A. Bregy, Esq., Guardian & Trustee ad Litem.

Before EAGEN, O'BRIEN, ROBERTS, POMEROY, NIX and MANDERINO, JJ.

OPINION

POMEROY, Justice.

At issue in this appeal is the proper distribution as between income and principal of certain small stock dividends received during the period May 3, 1945 through September 30, 1963 by the trustee of an inter vivos trust created by Sidney F. Tyler in 1919. The Court of Common Pleas of Philadelphia County, Orphans' Court Division, followed our decision in Tyler Trusts, 447 Pa. 40, 289 A.2d 441...

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