Lewis, William B. No. 4142, in circuit court of appeals for 3d circuit, Oct. term, 1930, David W. Phillips, collector of internal revenue, 12th district [of Pennsylvania] v. Dime Trust & Safe Deposit Company, executor of William B. Lewis, late of Shamokin Township, Northumberland County, Pa., appeal from judgment of district court for middle district of Pennsylvania; brief for appellant.

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