UNITED STATES OF AMERICA, APPELLANT, v. FIDELITY PHILADELPHIA TRUST CO. ET AL. No. 71-1277.United States Court of Appeals, Third Circuit.Argued March 10, 1972. Decided May 2, 1972. Page 772 Issie Jenkins, Department of Justice — Tax Division, Washington, D.C., for appellant. Samuel Kagle, Philadelphia, Pa., for appellees. Appeal from the United States District Court for […]