324 U.S. 108 324 U.S. 108 65 S.Ct. 508 89 L.Ed. 782 FIDELITY-PHILADELPHIA TRUST CO. et al.v.ROTHENSIES, Collector of Internal Revenue for First District of Pennsylvania. No. 263. Argued Jan. 4, 5, 1945. Decided Feb. 5, 1945. Mr. C. Russell Phillips, of Philadelphia, Pa., for petitioners. Mr. L. W. Post, of Washington, D.C., for respondent. […]
