Folder 5

Scope and Contents No. 20,449; 358 F.2d 133Judge Wisdom originally wrote an opinion to reverse in part and affirm in part, but did not file it, in view of Fribourg Navigation Co., Inc. v. Commissioner, 383 U.S. 272 (1966), decided while Kimball Gas was pending. Fribourg required affirmance.Includes ALS (2) of Professor Ernest Brown, Harvard University Law School, on the merits; original opinion of Judge Wisdom to reverse in part and affirm in part; TLS of Judge Brown on United States v. S...