Millie Francis Oil Company. No. 36, in Supreme Court, Oct. term, 1930, 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 interna revenue in and for 6th collection district, California, on writ of certiorari to circuit court of appeals for 9th circuit; brief for respondent.