Case Name: Albert B. CRAIG et al., Appellants, v. UNITED STATES of America
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1947-06-11
Citations: 161 F.2d 1022
Docket Number: No. 9310
Parties: Albert B. CRAIG et al., Appellants, v. UNITED STATES of America.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 161
Pages: 1022–1022

Head Matter:
Albert B. CRAIG et al., Appellants, v. UNITED STATES of America.
No. 9310.
Circuit Court of Appeals, Third Circuit.
Argued April 8, 1947.
Decided June 11, 1947.
James M. Houston, of Pittsburg, Pa., for appellants.
Frederic G. Rjta, 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.

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.