Wilbur-Suchard Chocolate Company. Transcript of record, Oct. term, 1930, no. —, Blakely D. McCaughn, collector [of internal revenue], vs. Wilbur-Suchard Chocolate Co.; no. —, est. E. Lederer, collector, vs. [same]; no. —, [same] vs. [same], on petition for writs of certiorari to circuit court of appeals for 3d circuit.