No. 9310.

161 F.2d 1022 (1947)

Albert B. CRAIG et al., Appellants, v. UNITED STATES of America.

Circuit Court of Appeals, Third Circuit.

Decided June 11, 1947.

Attorney(s) appearing for the Case

James M. Houston, of Pittsburg, Pa., for appellants.

Frederic G. Rita, Sp. Asst. to Atty. Gen., (Sewall Key, Acting Asst. Atty. Gen., and Charles F. Uhl, U. S. Atty., of Pittsburg, Pa., on the brief), for appellee.

Before GOODRICH, McLAUGHLIN, and KALODNER, Circuit Judges.


This is a tax case but has no disputed problem of tax law. A testator set up certain trusts in his will. The parties agree on the rule which is applicable if the testator directed the payment of certain legacies out of principal if income was insufficient. The will presents difficulties; otherwise the parties would not have had to litigate the question. We are satisfied with the conclusion reached by the District Court, 69 F.Supp. 229.



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