Maryland Distillers Products Corp. No. 7621, social calendar, in United States Court of Appeals for District of Columbia, Jan. term, 1940, Samuel Speert [et al.], t/a Maryland Distillers Products Corp., limited co-partnership, v. Henry Morgenthau, jr., Secretary of Treasury, Wilford S. Alexander, administrator, Federal Alcohol Administration Division, Guy T. Helvering, commissioner of internal revenue; brief for appellees.