HUGH H. EBY CO., APPELLANT, v. UNITED STATES OF AMERICA. No. 71-1200.United States Court of Appeals, Third Circuit.Argued February 15, 1972. Decided March 22, 1972. Harvey N. Shapiro, Mesirov, Gelman, Jaffe Levin, philadelphia, Pa. (Frank Page 924 H. Gelman, Jules Silk, Philadelphia, Pa., on the brief), for appellant. Karl Schmeidler, Dept. of Justice, Tax Div., […]