Pacific Coast Biscuit Company v. commissioner of internal revenue; American Biscuit Company v. [same]; Capital Candy and Cracker Company v. [same]; Everybody's Macaroni Company v. [same]; Tacoma Biscuit and Candy Company v. [same, findings of fact and opinion]; docket nos. 71588, 74625-628, promulgated Feb. 14, 1935.