PHILLIPS et al. v. COMMISSIONER OF INTERNAL REVENUE and eight other cases. Nos. 9969 to 9977.United States Court of Appeals, Third Circuit.Argued November 25, 1949. Decided December 2, 1949. Page 271 Sidney B. Gambill, Pittsburgh, Pa. (Rolland L. Ehrman, Butler, Pa., W.A. Seifert, William Wallace Booth, and Reed, Smith, Shaw McClay, Pittsburgh, Pa., on the […]