Whyte's Estate

Van Dusen, J.,

— We agree with the conclusion of the Auditing Judge that the trust fund created by the decedent for his son was not an advancement. “ ‘All questions of advancement,’ ” it was said by Sergeant, J., in Daniel King’s Estate, 6 Whart. 370, “ ‘must depend on the intention of the parent in making the gift. If there be no evidence at all on the subject, then whether it was an advancement or a present may be judged of by its amount and character:’ ” Story’s Appeal, 83 Pa. 89, 98.

The terms of the trust and the circumstances under which it was made show that it was intended primarily for…