Air Friction Carburetor Company. No. 5347, 5348, in circuit court of appeals for 6th circuit, Murray C. Weir, as receiver of Air Friction Carburetor Company, v. Stephen T. McGrath, former collector of internal revenue, 1st district of Ohio; [same] v. Charles M. Dean, former collector of internal revenue, 1st district of Ohio, appeals from judgments of district court for southern district of Ohio, western division; brief for appellees.