Tyler Trust

OPINION SUR EXCEPTIONS

LEFEVER, J.,

The exceptions before this court raise the question of apportionment between principal and income of stock dividends of six percent or less, amounting to about $9,000,000, received and retained in principal by the trustee from April 5,1932, to date in an inter vivos trust created on May 30, 1917. That this question is again before this court is clear evidence that nine years after the Supreme Court in Catherwood Trust, 405 Pa. 61 (1961), made a valiant effort to resolve the confusing, complex and difficult problems of apportionment in Pennsylvania, the law on…