Gustave T. Swoboda and Emily L. Swoboda, Husband and Wife v. United States

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 corpus to Clinton and a third to Emily. If either Clinton or Emily should die before the distribution to them of their shares,…