SWEETS CO. OF AMERICA v. COM'R OF INTERNAL REVENUE

Attorney(s) appearing for the Case

Felix H. Levy, of New York City (John J. Sweedler, of New York City, of counsel), for petitioners.

G. A. Youngquist, Asst. Atty. Gen., John Vaughan Groner and Sewall Key, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, and F. D. Strader, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

G. Carroll Todd, of Washington, D. C., and Henry McAllister, of Denver, Colo., with Rollin Browne, of New York City (Taylor, Blanc, Capron & Marsh and Carter T. Louthan, all of New York City, of counsel), filed briefs, by leave of court, as amici curiæ.

Before L. HAND, SWAN, and MACK, Circuit Judges.