Estate of Smith

¶ 1 This matter originated in the Orphans’ Court Division of the Court of Common Pleas of Montgomery County in connection with the audit of the Third Account of the W.W. Smith Charitable Trust (the “trust”). On January 28, 2003, the orphans’ court issued a final adjudication of the audit. An amended adjudication was filed on February 14, 2003, that incorporated the court’s prior rulings issued in the matter. The co-trustees, Mary L. Smith (“Mrs. Smith”) and First Union Bank (“First Union”),1 filed appeals and cross-appeals to the amended adjudication. Mrs. Smith’s appeal is docketed at No.…