In re ESTATE of Ida Jarvis PYLE. Robert M. PYLE, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 13931.United States Court of Appeals, Third Circuit.Argued October 30, 1962. Decided February 4, 1963. Page 329 Arthur L. Nims, III, Newark, N.J. (McCarter English, Newark, N.J., on the brief), for petitioner. Morton K. Rothschild, Dept. of […]