Folder 5

Scope and Contents No. 17,992; 294 F.2d 750 (1961)At conference the judges were tentatively agreed to affirm. Judge Wisdom considered, submitting first to Judge Brown, then to Judge Cameron, a proposed opinion to reverse. All concurred. Includes ANS of Judge Brown on overruling C.I.R. v. J. S. Abercrombie Co. v C.I.R., 162 F.2d 338 (1947); TL of Judge Wisdom to Judge Brown on his proposed opinion, and referring to Abercrombie, Prater v. C.I.R., 273 F.2d 124 (1959); and, TLS of Judge...