Sentence:  The forced sale of the General Motors stock owned by or allocable to Christiana , Delaware , and the stockholders of Delaware , and deposited with the <WSD>trustee</WSD> , would result in a tax to those parties at the capital gains rate . 
Meaning of the word marked with <WSD> tags:  a person (or institution) to whom legal title to property is entrusted to use for another's benefit