Court of Appeals for the Third Circuit April 1940 casesRitter v. Wyoga Gas Oil CorporationPhipps v. School Dist. of PittsburghIn re Reorganization of Pittsburgh Rys. Co.Marshall's Heirs v. Commr. of Internal RevenueRothensies v. Fidelity-Philadelphia Trust Co.Driscoll v. Washington County Fire Ins. Co.Kraft v. Commissioner of Internal Revenue