Court of Appeals for the Third Circuit February 1, 1962, 13648 (In Re Estate Of Harriet Long Murphy, Deceased)

297 F.2d 489 62-1 USTC P 12,051 In re ESTATE of Harriet Long MURPHY, Deceased. Zachariah BELCHER, Jr., et al., Executors, Appellants v. UNITED STATES of America and John E. Manning, Former Collector of Internal Revenue. No. 13648. United States Court of Appeals Third Circuit. Argued Dec. 7, 1961. Decided Dec. 27, 1961, Rehearing Denied Feb. 1, 1962. Joseph M. Nolan, Newark, N.J.