Kaufmann & Baer Company. Nos. 4417, 4418, in circuit court of appeals for 3d circuit, Kaufmann & Baer Company v. D. B. Heiner, collector of internal revenue for 23d district of Pennsylvania; [same] v. C. G. Lewellyn, formerly collector of internal revenue for 23d district of Pennsylvania, appeal from district court for western district of Pennsylvania; brief for appellee.

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