Webre Steib Co., Ltd. No. 10641 and 10657, in circuit court of appeals for 5th circuit, Guv T. Helvering, commissioner of internal revenue, v. Webre Steib Company, Ltd.: Webre Steib Company. Ltd., v. Guy T. Helvering, commissioner of internal revenue, on petitions for review of decision of Processing Tax Board of Review; commissioner's reply to motion to dismiss.

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