Willard Manufacturing Company. Nos. 130-131, in Supreme Court of United States, Oct. term, 1940, Willard Manufacturing Company v. J. E. Kennedy, former collector [of internal revenue for district of Vermont; same] v. Robert W. McCuen, collector [of internal revenue for district of Vermont], on petition for writs of certiorari to circuit court of appeals for 2d circuit; brief for respondents in opposition.