Court of Appeals for the Third Circuit October 1940 casesIN RE PHILIP A. SINGER BROCaldwell v. United StatesFrank Mercantile Corp. v. Prudential Ins. Co. of AmericaIn re NewlandNew Consumers Bread Co. v. Commissioner of Internal RevenueIn re Pearl Coal Co.Armit v. LovelandIn re PrindibleVoelkel v. BennettThe S.S. BellatrixOsterling v. C'Wealth Trust Co. of Pittsburgh