print {k.strip():v.strip() for k,v in [kv.split('=') for kv in open('txt').readlines()]}

{'lang': 'Python', 'color': 'Orange', 'name': 'Ivan'}

split = lambda sep : lambda s : s.split(sep)
print(dict(map(split("="),
               map(str.rstrip, open("file")))))