NEW ORLEANS SHIPWRIGHT CO. v. COMMISSIONER OF INTERNAL REVENUE

Attorney(s) appearing for the Case

Nicholas Callan, of New Orleans, La., and E. Barrett Prettyman, of Washington, D. C., (William E. Lamb, of Chicago, Ill., and Karl D. Loos and Frederick R. Gibbs, both of Washington, D. C., on the brief), for petitioner.

Mabel Walker Willebrandt, Asst. Atty. Gen., A. W. Gregg, General Counsel, Bureau of Internal Revenue, of Washington, D. C., Morton P. Fisher, Sp. Asst. Atty. Gen., J. Arthur Adams, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (Sewall Key, Sp. Asst. Atty. Gen., C. M. Charest, General Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for respondent.

Before WALKER, BRYAN, and FOSTER, Circuit Judges.