Riggs National Bank v. United States

I agree with the first part of the Per Curiam opinion, but the second raises a novel question that apparently has never been specifically decided. It is a matter of great importance and I feel that it should be fully briefed by the parties before a final conclusion is reached.1

The case of Riggs National Bank v. Holtman, 221 F. Supp. 599 (D.C. 1963), which has become final, definitely holds that the surplus income accumulated since 1957 was not disposed of by the will and will definitely go to decedent’s daughter rather than to the four charities named. Therefore, since such surplus income was…