Craig v. United States

Third Circuit

Craig v. United States

161 F.2d 1022, 35 A.F.T.R. (P-H) 1411, 1947 U.S. App. LEXIS 3860

Court of Appeals for the Third Circuit·Decided June 11, 1947·No. No. 9310·Published

Opinion

PER CURIAM.

This is a tax case but has no disputed . problem of tax law. A testator set up certain trusts in his will.1 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.

Affirmed.

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PER CURIAM.

This is a tax case but has no disputed . problem of tax law. A testator set up certain trusts in his will.1 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.

Affirmed.

Craig v. United States, 161 F.2d 1022, 35 A.F.T.R. (P-H) 1411, 1947 U.S. App. LEXIS 3860 (3d Cir. 1947).

Pincite

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Opinion

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