Alabama. Nos. 602-603, in Supreme Court of United States, Oct. term, 1941, Alabama v. King & Boozer, partnership composed of Tom Cobb King and Simon Elbert Boozer, and United States, intervener; John C. Curry, individually and as commissioner of revenue of Alabama, v. United States and Dun Construction Company, Inc., and John S. Hodgson and Company, on petitions for writs of certiorari to Supreme Court of Alabama; memorandum for respondents.