CALDWELL CO. v. COMMR. OF INTERNAL REVENUE

Herman Goldman, of New York City (Benjamin Wiener, of Brooklyn, N Y,

Arthur Rothstein, of New York City, of counsel), for

J.P. Jackson

Sewall Key, Sp.

to

(C.M. Charest,

Counsel, Bureau of Internal Revenue,

R.W. Wilson, Sp.

, Bureau of Internal Revenue, both of Washington, D.C., of counsel), for