No. 12736. December 27, 1951. George J. Bott, Gen. Counsel, David P. Findling, Asso. Gen. Counsel, A. Norman Somers, Asst. Gen. Counsel, Frederick U. Reel, Albert M. Dreyer, Attorneys, NL RB, all of Washington, D.C., for petitioner. Gregory A. Harrison, Richard Ernst, Malcolm T. Dungan and Brobeck, Phleger Harrison, all of San Francisco, Cal., for respondent. Before HEALY and POPE, Circuit Judges and LEMMON, District Judge. HEALY, Circuit Judge. This matter is before us on petition of the National
No. 11299. November 2, 1955. Jack H. Oppenheim, Chicago, Ill., for petitioner. H. Brian Holland, Asst. Atty. Gen., David O. Walter, U.S. Dept. of Justice, Ellis N. Slack, Robert N. Anderson, Dept. of Justice, Washington, D.C., for respondent. Before DUFFY, Chief Judge, and MAJOR and LINDLEY, Circuit Judges. DUFFY, Chief Judge. The Starr Pen Company was a partnership organized in 1935 by members of the Starr family. During 1943 and 1944 Joseph Starr, hereinafter called taxpayer, had a 70 per cent