JOHNSON, J.:
¶ 1 Kathleen R. Gumpher (Mother) appeals the trial court's order that she reimburse Amanda Gumpher (Daughter) for the full value of an account Mother opened for Daughter under the Pennsylvania Uniform Transfer to Minors Act (PUTMA), 20 Pa.C.S. § 5301, et seq. Mother argues that she acted within her rights in liquidating the account and retaining the proceeds, because the prior expenditures that the proceeds were intended to offset were...
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