Einson-Freeman Co., Inc. No. 432, in Supreme Court of United States, Oct. term, 1940, Einson-Freeman Co., Inc., v. Walter E. Corwin, individually and as former collector of internal revenue, and Almon G. Rasquin, individually and as collector of internal revenue, on petition for writ of certiorari to circuit court of appeals for 2d circuit; brief for respondents in opposition.