Citation Codes Equivalent Citations citation codes Docket Number Nos. 11263-11265. Attorney(S) Meyer Rothwacks, Washington, D.C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, H.P. Locke, Sp. Assts. to Atty. Gen., William F. Tompkins, U.S. Atty., Newark, N.J., on the brief), for appellants. Andrew B. Young, Philadelphia, Pa. (David P. Brown, Jr., Philadelphia, Pa., Stradley, Ronon, Stevens Young, Philadelphia, Pa., Archer, Greiner, Hunter Read, Camden, N.J., Walter N. Read, Camden, N.J., on the brief), for appellees. Judges Gerald McLaughlin Austin Leander Staley William Henry Hastie See more information ... Smart Summary Please sign up to generate summary. Warren WEBSTER, Jr., v. Clara V. GIDEON and Frank Maloney, Executors of the Estate of Harry L. Maloney, Deceased, Appellants. Marguerite W. LUCAS, PER CURIAM. This judgment will be affirmed upon Judge Madden's able and comprehensive opinion in the district court 114 F. Supp. 726, which is based upon our decision in Commissioner of Internal Revenue v. Breyer, 3 Cir., 1945, 151 F.2d 267.