Court of Appeals for the Third Circuit January 1947 casesSinger Sewing Mach. v. C.I.RCory v. CommissionerIn re New York, Susquehanna Western Rd. Co.Clarke v. Commissioner of Internal RevenueUnited States v. PincourtCusano v. KotlerCrescitelli v. United StatesIn re Midland United Co.United States v. HelwigUnited States ex rel. Peters v. AsheMunhall Borough v. United States