Case Name: Bella Loeb SELIG, Howard A. Loeb, and Tradesmans National Bank & Trust Company, Executors of Estate of Solomon Selig, Deceased, Appellants, v. UNITED STATES of America, Appellee
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1948-02-26
Citations: 166 F.2d 299
Docket Number: No. 9493
Parties: Bella Loeb SELIG, Howard A. Loeb, and Tradesmans National Bank & Trust Company, Executors of Estate of Solomon Se-lig, Deceased, Appellants, v. UNITED STATES of America, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 166
Pages: 299–300

Head Matter:
Bella Loeb SELIG, Howard A. Loeb, and Tradesmans National Bank & Trust Company, Executors of Estate of Solomon Se-lig, Deceased, Appellants, v. UNITED STATES of America, Appellee.
No. 9493.
Circuit Court of Appeals, Third Circuit.
Argued Feb. 17, 1948.
Decided Feb. 26, 1948.
W. Horace Hepburn, Jr., of Philadelphia, Pa., for appellants.
R. F. Baker, of Washington, D. C., (Theron Lamar Caudle, Asst. Atty. Gen., Se- wall Key, Sp. Asst, to Atty. Gen., and Gerald A Gleeson, U. S. Atty., and Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., on the brief), for appellee.
Before McLAUGHLIN, O’CONNELL, and KALODNER, Circuit Judges.

Opinion:
PER CURIAM.
The judgment below is affirmed on the memorandum and order for judgment and findings of fact and conclusions of law of the District Court, 73 F.Supp. 886.