Case Name: Warren WEBSTER, Jr., v. Clara V. GIDEON and Frank Maloney, Executors of the Estate of Harry L. Maloney, Deceased, Appellants; Marguerite W. LUCAS, v. Clara V. GIDEON and Frank Maloney, Executors of the Estate of Harry L. Maloney, Deceased, Appellants; Pauline W. BROWN v. Clara V. GIDEON and Frank Maloney, Executors of the Estate of Harry L. Maloney, Deceased, Appellants
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1954-06-01
Citations: 213 F.2d 152
Docket Number: Nos. 11263—11265
Parties: Warren WEBSTER, Jr., v. Clara V. GIDEON and Frank Maloney, Executors of the Estate of Harry L. Maloney, Deceased, Appellants. Marguerite W. LUCAS, v. Clara V. GIDEON and Frank Maloney, Executors of the Estate of Harry L. Maloney, Deceased, Appellants. Pauline W. BROWN v. Clara V. GIDEON and Frank Maloney, Executors of the Estate of Harry L. Maloney, Deceased, Appellants.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 213
Pages: 152–152

Head Matter:
Warren WEBSTER, Jr., v. Clara V. GIDEON and Frank Maloney, Executors of the Estate of Harry L. Maloney, Deceased, Appellants. Marguerite W. LUCAS, v. Clara V. GIDEON and Frank Maloney, Executors of the Estate of Harry L. Maloney, Deceased, Appellants. Pauline W. BROWN v. Clara V. GIDEON and Frank Maloney, Executors of the Estate of Harry L. Maloney, Deceased, Appellants.
Nos. 11263—11265.
United States Court of Appeals Third Circuit.
Argued May 19, 1954.
Decided June 1, 1954.
Meyer Rothwacks, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, H. P. Locke, Sp. Assts. to Atty. Gen. William F. Tompkins, U. S. Atty., Newark, N. J., on the brief), for appellants.
Andrew B. Young, Philadelphia, Pa. (David P. Brown, Jr., Philadelphia, Pa., Stradley, Ronon, Stevens & Young, Philadelphia, Pa., Archer, Greiner, Hunter & Read, Camden, N. J., Walter N. Read, Camden, N. J., on the brief), for appellees.
Before McLAUGHLIN, STALEY and HASTIE, Circuit Judges.

Opinion:
PER CURIAM.
This judgment will be affirmed upon Judge Madden's able and comprehensive opinion in the district court 114 F.Supp. 726, which is based upon our decision in Commissioner of Internal Revenue v. Breyer, 3 Cir., 1945, 151 F.2d 267.