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IN RE SMITH

874 A.2d 131 (2005)

Estate of William Wikoff SMITH, Deceased Sur W.W. Smith Charitable Trust, Appellee. Appeal of: Mary L. Smith, Co-Trustee, Appellant. In re: W.W. Smith Charitable Trust Under Will of William Wikoff Smith, Deceased, Appellee. Appeal of: Wachovia Corporation, Appellant.

Superior Court of Pennsylvania.

Filed April 28, 2005.

Attorney(s) appearing for the Case

James F. Mannion, King of Prussia, for Mary Smith.

John J. Soroko, Philadelphia, for Wachovia.

Lawrence Barth, Philadelphia, for Parens Patriae for Charities.

Robert L. Freedman, Philadelphia, Amicus Curiae, for Pennsylvania Bankers.

Before: DEL SOLE, P.J., HUDOCK, FORD ELLIOTT, JOYCE, STEVENS, LALLY-GREEN, TODD, KLEIN and BOWES, JJ.

BOWES, J.

¶ 1 This matter originated in the Orphans' Court Division of the Court of Common Pleas of Montgomery County in connection with the audit of the Third Account of the W.W. Smith Charitable Trust (the "trust"). On January 28, 2003, the orphans' court issued a final adjudication of the audit. An amended adjudication was filed on February 14, 2003, that incorporated the court's prior rulings issued in the matter. The co-trustees, Mary L. Smith ("Mrs. Smith...

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