OPINION BY MR. JUSTICE ROBERTS, January 24, 1969:
On December 24, 1941, James H. Dunham, Jr. received 1250 shares of the Eureka Specialty Printing Company from each of his parents. Six days later Dunham executed a Trust Agreement creating an inter vivos trust, the corpus of which was the 2500 shares of Eureka stock. The agreement provided, inter alia, that "The Grantor . . . irrevocably and absolutely assigned, transferred and set over unto Margaret G. Dunham, mother...
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