PITTSBURGH NATIONAL BANK v. UNITED STATES OF AMERICA, APPELLANT. No. 80-2805.United States Court of Appeals, Third Circuit.Argued July 13, 1981. Decided August 20, 1981. Page 37 John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Carleton D. Powell, James F. Miller (argued), Attys., Tax Division, Dept. of Justice, Washington, D.C., Robert J. Cindrich, U.S. […]