Metcalf & Eddy. Nos. 183, 376, in Supreme Court, Oct. term, 1925, no. 183, Leonard Metcalf and Harrison P. Eddy, copartners under name and style of Metcalf & Eddy, v. John J. Mitchell, former collector of internal revenue for district of Massachusetts; no. 376. John J. Mitchell, former collector of internal revenue for district of Massachusetts, v. Leonard Metcalf and Harrison P. Eddy, copartners under name and style of Metcalf & Eddy, in error to district court for district of Massachusetts; brief for former collector of internal revenue.