Millie Francis Oil Company. No. 589, in Supreme Court, Oct. term, 1929, R. E. Graham and E. E. Foster, copartners doing business under firm name of Millie Francis Oil Company, v. Rex B. Goodcell, former collector of internal revenue in and for 6th collection district, California, on petition for writ of certiorari to circuit court of appeals for 9th circuit; memorandum for respondent.

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