Your search Emory W. Parsons and Erma M. Parsons, Appellants, v. Francis R. Smith, Former Collector of Internal Revenue for the First District of Pennsylvania.howard H. Parsons and Martha Parsons, Appellants, v. Francis R. Smith, Former Collector of Internal Revenue for the First District of Pennsylvania.lawrence H. Parsons and Grace E. Parsons, Appellants, v. Francis R. Smith, Former Collector of Internal Revenue for the First District of Pennsylvania did not match any document.