Rea & Read Mill and Elevator Company. No. 145, in Supreme Court of United States, Oct. term, 1940, Will G. Rea and Frank Foresman, as trustees of Rea & Read Mill and Elevator Company, corporation, dissolved, v. Acel C. Alexander, collector of internal revenue, on petition for writ of certiorari to circuit court of appeals for 10th circuit; brief for respondent in opposition.