Fidelity-Philadelphia Trust Company v. Smith

241 F.2d 690

57-1 USTC P 11,683

FIDELITY-PHILADELPHIA TRUST COMPANY and Robert B. Haines,

III, Executors of the Will of Mary H. Haines, Deceased,

v.

Francis R. SMITH, Collector of Internal Revenue, Appellant.

No. 12067.

United States Court of Appeals Third Circuit.

Argued Jan. 24, 1957.

Decided Feb. 28, 1957.

Rehearing Denied March 15, 1957.

Morton K. Rothschild, Washington, D.C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Hilbert P. Zarky, Attys., Dept. of Justice, Washington, D.C., W. Wilson White, U.S. Atty., Alan J. Swotes, Asst. U.S. Atty., Philadelphia, Pa., on the brief), for appellant.

Rob…