Lillian Conner Kress and Fidelity Trust Company, Executors of the Estate of Frederick J. Kress, Deceased v. W. Wendell Stanton, Administrator of the Estate of Walter L. Miller, Deceased, Formerly Collector of Internal Revenue for the Twenty-Third District of Pennsylvania, Lillian Conner Kress and Fidelity Trust Company, Executors of the Estate of Frederick J. Kress, Deceased v. Stanley Granger, Collector of Internal Revenue for the Twenty-Third District of Pennsylvania

196 F.2d 499

52-1 USTC P 9262

Lillian Conner KRESS and Fidelity Trust Company, Executors

of the Estate of Frederick J. Kress, Deceased, Appellees,

v.

W. Wendell STANTON, Administrator of the Estate of Walter L.

Miller, Deceased, Formerly Collector of Internal

Revenue for the Twenty-Third District of

Pennsylvania, Appellant.

Lillian Conner KRESS and Fidelity Trust Company, Executors

of the Estate of Frederick J. Kress, Deceased, Appellees,

v.

Stanley GRANGER, Collector of Internal Revenue for the

Twenty-Third District of Pennsylvania, Appellant.

Nos. 10600, 10601.

United States Court of Appeals Third Circuit.