Popper Morson Co. No. 19,931, in circuit court of appeals for 2d circuit, Samuel Billik [et al.], doing business as Popper Morson Company, v. Stewart Berkshire, as deputy commissioner of Bureau of Internal Revenue in charge of Alcohol Tax Unit, Henry Morgenthau, jr., as Secretary of Treasury, and B. R. Rhees, as district supervisor of Alcohol Tax Unit, Bureau of Internal Revenue, 2d district of New York; brief for respondents.