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 for the First District of Pennsylvania. No. 13798.United States Court of Appeals, Third Circuit.Argued March 20, 1962. Decided March 28, 1962. Rehearing Denied May […]