Court of Appeals for the First Circuit May 4, 1962, 13798 (Richardson v. Smith)

301 F.2d 305 62-1 USTC P 12,072 E. Stanley RICHARDSON, Rommel Wilson and George M. Clarke, Executors of the Estate of Gertrude Rommel Wilson, Deceased, Appellants, v. Francis R. SMITH, Individually and as Former Collector of Internal Revenue forthe First District of Pennsylvania. No. 13798. United States Court of Appeals Third Circuit. Argued March 20, 1962.