Court of Appeals for the Third Circuit October 1940 casesIN RE PHILIP A. SINGER BROIn re Pearl Coal Co.Armit v. LovelandFrank Mercantile Corp. v. Prudential Ins. Co. of AmericaNew Consumers Bread Co. v. Commissioner of Internal RevenueIn re NewlandIn re PrindibleThe S.S. BellatrixCaldwell v. United StatesOsterling v. C'Wealth Trust Co. of PittsburghVoelkel v. Bennett