Miller's Estate

Opinion by

Mr. Justice Stern,

In an adjudication filed December 31, 1921, of the Estate of Isaac Miller, Deceased, the Orphans’ Court of Lancaster County awarded to the Peoples Trust Company, as Trustee for Samuel J. Miller, the sum of $20,000. Decedent had been engaged in the junk business, and on December 21, 1921, his three children, of whom Samuel J. Miller was one, caused a corporation to be formed to take over this business. The other two children each subscribed for one-third (200 shares) of the capital stock, and the Peoples Trust Company, Trustee for Samuel J. Miller, — not only with…