Owings Mills Distillery, Inc. No. 4868, in circuit court of appeals for 4th circuit, Owings Mills Distillery, Inc., v. Guy T. Helvering, commissioner of internal revenue, Stewart Berkshire, deputy commissioner of internal revenue, and R. E. Tuttle, district supervisor of Alcohol Tax Unit, on petition to review and set aside order of district supervisor under Federal Alcohol Administration act; brief for respondents.