Ohio Locomotive Crane Company. Nos. 618 and 619, in Supreme Court, Oct. term, 1934, Ohio Locomotive Crane Company v. U. G. Denman, administrator with will annexed of Charles H. Nauts [former collector of internal revenue for 10th district of Ohio]; [same] v. United States, on petition for writ of certiorari to circuit court of appeals for 6th circuit; brief for respondents in opposition.