GRAHAM v. MILLER

Civil Action No. 1815.

46 F.Supp. 900 (1942)

GRAHAM et al. v. MILLER, Collector of Internal Revenue.

District Court, W. D. Pennsylvania.

October 8, 1942.


Attorney(s) appearing for the Case

Alter, Wright & Barron and Gifford K. Wright, all of Pittsburgh, Pa., for plaintiffs.

Samuel O. Clark, Jr., Asst. Atty. Gen., Andrew D. Sharpe and Michael Gould, Sp. Assts. to Atty. Gen., and Charles F. Uhl, U. S. Atty., and Elliott W. Finkel, Asst. U. S. Atty., both of Pittsburgh, Pa., for defendant.


GIBSON, District Judge.

The court, after hearing and consideration, makes the following Findings of Fact and Conclusions of Law:

Findings of Fact

The court finds the facts as set forth in a stipulation offered in evidence by the parties herein, and marked filed April 28, 1942, now referred to and made part hereof.

Conclusions of Law

I. Under the terms of the trust created by will of Nettie McKee Graham, the income of the trust for...

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