Court of Appeals for the Third Circuit April 1940 casesRothensies v. Fidelity-Philadelphia Trust Co.Phipps v. School Dist. of PittsburghDriscoll v. Washington County Fire Ins. Co.Marshall's Heirs v. Commr. of Internal RevenueIn re Reorganization of Pittsburgh Rys. Co.Ritter v. Wyoga Gas Oil CorporationKraft v. Commissioner of Internal Revenue