American Compress and Warehouse Company. No. 385, in Supreme Court, Oct. term, 1934, American Compress & Warehouse Company v. Agnes B. McGrawl Bender, individually find as surviving widow in community, substituted as party defendant for J. O. Bender, collector of internal revenue, etc., on petition for writ of certiorari to circuit court of appeals for 5th circuit; brief for respondent in opposition.