Adams-Sheetz Drive. Inn Stand. No. 1139, in Supreme Court of United States, Oct. term, 1946, William I. Heffron, trustee in bankruptcy of Bert O. Adams, doing business as Adams-Sheetz Drive Inn Stand, bankrupt, Ruth Adams and Bert O. Adams v. United States, on petition for writ of certiorari to circuit court of appeals for 9th circuit; brief for United States in opposition.