Blue Ridge Oil Company, Limited. No. 281, in Supreme Court, Oct. term, 1936, Blue Ridge Oil Company, Ltd., L. F. Copeland, receiver, and Joseph F. Rifkind, attorney for receiver, v. Nat Rogan, collector of internal revenue for 6th collection district of California, on petition for writ of certiorari to circuit court of appeals for 9th circuit; brief for respondent in opposition.