Citation Codes Equivalent Citations citation codes Docket Number No. 183, Docket 24333. Attorney(S) Hays, St. John, Abramson Heilbron, Delaney Donoghue, New York City, for appellant Osmond K. Fraenkel, Morris Shilensky, Joseph Leary Delaney, New York City, Jacob Kossman, Philadelphia, Pa., of Paul W. Williams, U.S. , New York City, for appellee Arthur H. Christy, Robert Kirtland William K. Zinke, U.S. , New York City, of Judges Thomas Walter Swan Harold Raymond Medina Sterry Robinson Waterman Acts Internal Revenue Code — Income Taxes — Normal Taxes And Surtaxes — Computation Of Taxable Income — Tax Exemption Requirements For State And Local Bonds — Private Activity Bonds — Qualified 501(C)(3) Bond See more information ... Smart Summary Please sign up to generate summary. UNITED STATES of America, Appellee, v. Frank COSTELLO, Defendant-Appellant. PER CURIAM. Appeal from denial of a motion to correct a sentence imposed under 26 U.S.C.A. § 145(b). On the authority of United States v. Moran, 2 Cir., 236 F.2d 361, certiorari denied November 13, 1956, 77 S.Ct. 148, the order is affirmed.