Levers Bros. No. 1085, in Supreme Court of United States, Oct. term, 1944, Forest E. Levers, administrator, etc. [of estate of Ray E. Levers insofar as partnership assets in firm of Levers Brothers is concerned] v. A. V. Anderson, district supervisor, Alcohol Tax Unit, on petition for writ of certiorari to circuit court of appeals for 10th circuit; memorandum for United States.