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.