SWOBODA v. UNITED STATES

No. 12542.

258 F.2d 848 (1958)

Gustave T. SWOBODA and Emily L. Swoboda, Husband and Wife, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Third Circuit.

Decided September 12, 1958.


Attorney(s) appearing for the Case

Kimber E. Vought, Philadelphia, Pa. (Richard J. Partridge, James L. Baxter, Orr, Williams & Baxter, Philadelphia, Pa., on the brief), for appellants.

Karl Schmeidler, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, Attys., Dept. of Justice, Washington, D. C., Harold K. Wood, U. S. Atty., Alan J. Swotes, Asst. U. S. Atty., Philadelphia, Pa., on the brief), for appellee.

Before McLAUGHLIN, KALODNER and STALEY, Circuit Judges.


McLAUGHLIN, Circuit Judge.

Henry J. Llewellyn died testate on March 19, 1940, a resident of Pennsylvania. He was survived by three children: Emily, Clinton and Margaret. The testator left the residue of his estate in trust. The income from one-third thereof was to be paid to Margaret during her lifetime. The income from the other two-thirds was for ten years to be divided equally between Clinton and Emily; after ten years the trustees were to pay over a third of the...

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