American Can Company. Nos. 676-679, in Supreme Court, Oct. term, 1929, American Can Company v. Frank K. Bowers, collector, etc.; Missouri Can Company v. Frank K. Bowers; American Can Company of Massachusetts v. Frank K. Bowers; American Can Company of Utah v. Frank K. Bowers, on petition for writs of certiorari to circuit court of appeals for 2d circuit; brief for respondent in opposition.