Citation Codes Equivalent Citations citation codes Docket Number No. 207, Docket 30699. Attorney(S) Herman J. Walz, Lamb, Webster, Walz, Telesca Donovan, Rochester, N.Y., for plaintiffs- Thomas Silk, Jr., , of Justice, Mitchell Rogovin, , Lee A. Jackson, David O. Walter, , of Justice, John T. Curtin, U.S. , C. Donald O'Connor, U.S. , for defendant- Judges Sterry Robinson Waterman John Joseph Smith Irving Robert Kaufman See more information ... Smart Summary Please sign up to generate summary. Luther Ira WEBSTER and Edna H. Webster, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant. PER CURIAM: The judgment below is affirmed in open court on the summary judgment memorandum of Judge Burke below, D.C., 262 F. Supp. 718, and on the persuasive authority of Heard v. Commissioner of Internal Revenue, 269 F.2d 911 (3 Cir. 1959).