Concord Company. No. 1237, in Supreme Court of United States, Oct. term, 1941, Concord Company v. Walter R. Willcuts, Ruth Willcuts, and Cecil H. Deighton, as executors of L. M. Willcuts, collector of internal revenue, on petition for writ of certiorari to circuit court of appeals for 8th circuit; brief for respondents in opposition.

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