Citation Codes Equivalent Citations citation codes Docket Number No. 4025. Attorney(S) Mabel Walker Willebrandt, , Sewall Key Randolph C. Shaw, Sp. (C.M. Charest, Counsel, Prew Savoy, Sp. , Bureau of Internal Revenue, both of Washington, D.C., of counsel), for Cuthbert H. Latta, Jr., John S. Sinclair John Snowdon Rhoads, all of Philadelphia, Pa., for Judges Joseph Buffington Victor Baynard Woolley John Warren Davis See more information ... Smart Summary Please sign up to generate summary. COMMISSIONER OF INTERNAL REVENUE Petitioner, v. GIRARD TRUST COMPANY and Joseph L. Woolston, Executors of the Estate of Beulah H.L. Woolston, Respondents. PER CURIAM. Affirmed, on authority of United States v. Provident Trust Co., of Pennsylvania et al. (C.C.A.) 35 F.2d 339.