OPINION OF THE COURT BY LEWIS, J.
Appellants are the administrator with the will annexed of the estate of William McBurney Dean, who died September 14, 1959; and the widow of the decedent. Mr. Dean founded the Dowsett Highlands Land Trust, a business trust, by a declaration of trust dated November 14, 1944, and at the times here involved was the sole trustee of the Land Trust. He hereinafter sometimes is referred to as the "Trustee."
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