Jurisdiction — Courts — Trusts inter vivos — Orphans' court — Common pleas courts — Executor holding legacy in trust — Act of June 26, 1931, P. L. 1384.
1. Where an executor of an estate in which an account has been adjudicated and distribution ordered, agrees to hold in trust for a legatee the latter's share of the estate, a trust inter vivos is created and the court of common pleas has jurisdiction of a bill for an accounting under the trust so created. [319-20]
2. Under the Act of June 26, 1931, P. L. 1384, the jurisdiction over trusts inter vivos conferred upon the orphans' court is concurrent with that of the courts of common pleas, and the jurisdiction of the latter is not thereby taken away. [320]
Argued October 10, 1934.
PER CURIAM, November 26, 1934:
The judgment in this case is affirmed on the clear and concise opinion of the learned judge of the lower court.