Mifflin Chemical Corporation. No. 900, in Supreme Court of United States, Oct. term, 1941, John E. Sheridan and Leo A. Crossen, trustees, Mifflin Chemical Corporation, debtor in bankruptcy reorganization proceedings, sec. 77B, v. Walter J. Rothensies, collector of internal revenue, 1st collection district of Pennsylvania, on petition for writ of certiorari to circuit court of appeals for 3d circuit; brief for respondent in opposition.