Ives Dairy Co., Inc. No. 11453, in circuit court of appeals for 5th circuit, J. Edwin Larson, collector of inteilial revenue, v. Ives Dairy Company, Inc.; Ives Dairy Company, Inc., v. J. Edwin Larson, collector of internal revenue; John L. Fahs, collector of internal revenue, v. Ives Dairy Company, Inc.; Ives Dairy Company, Inc., v. John L. Fahs, collector of internal revenue, on appeals from district court for southern district of Florida; brief for collectors.