Wilson Lumber Co. Nos. 328-329, in Supreme Court of United States, Oct. term, 1945, Warren W. AVilson [et al.], partners doing business as Wilson Lumber Company, v. Otho A. Cook, commissioner of revenues for Arkansas; Otho A Cook, commissioner of revenues for Arkansas, v. Warren W. Wilson [et al.], partners doing business as Wilson Lumber Company, on appeal from and on writ of certiorari to Supreme Court of Arkansas; brief for United States as amicus curiae.