Zeitlin Estate

SHOYER, J.,

This matter comes before the Hearing Judge by petition of Joel L. Spec-tor and Berthold W. Levy, Executors of the Estate of Solomon Zeitlin, deceased (hereinafter called petitioners) and answer of Roosevelt Memorial Park, Inc. (hereinafter called respondent). Roosevelt Memorial Park, Inc., a Pennsylvania corporation, conducts, manages and maintains a cemetery at Roosevelt Boulevard and City Line Avenue, Philadelphia, Pa., under the name of Roosevelt Memorial Park.

The parties, through their respective counsel, have entered into a written stipulation from which we adopt the following

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