Delta Oil Company. E. A. Wailes, receiver of Delta Oil Company, against United States, Tupelo Oil & Ice Company to use of Tupelo Oil & Gin Company, Inc., against United States, letter transmitting certified copies of special findings of fact and opinion filed by court in following cases: Congressional no. 17450, E. A. Wailes, receiver of Delta Oil Company, against United States, and congressional no. 17468, Tupelo Oil & Ice Company to use of Tupelo Oil & Gin Company, Inc., against United States.