McCAUGHN v. McCAHAN

Calvin S. Boyer, U.S. Atty., and Mark Thatcher, Asst. U.S. Atty., both of Philadelphia, Pa. (C.M. Charest, General Counsel, and T.H. Lewis, Jr., Sp. Atty., Bureau of Internal Revenue, both of Washington, D.C., of counsel), for appellant. Walter L. Sheppard, William C. Alexander, Jr., and Foulkrod, Sheppard, Porter Alexander, all of Philadelphia, Pa., for appellees.