Mexican Petroleum Corporation of Louisiana, Inc. No. 304, in Supreme Court of United States, Oct. term, 1939, E. G. McKeever and A. E. Ralston, as liquidators of Mexican Petroleum Corporation of Louisiana, Inc., and Pan American Petroleum Corporation v. Rufus W. Fontenot, United States collector of internal revenue for district of Louisiana, on petition for writ of certiorari to circuit court of appeals for 5th circuit; brief for respondent in opposition.