CHESTER DISTRIBUTING CO., Inc. v. COMMISSIONER OF INTERNAL REVENUE. COOPER v. COMMISSIONER OF INTERNAL REVENUE. Nos. 10178, 10179.United States Court of Appeals, Third Circuit.Argued October 5, 1950. Decided October 10, 1950. Page 515 John C. Ristine, Washington, D.C. (Maude Ellen White, Washington, D.C., Miller Chevalier, Washington, D.C., on the brief), for petitioners. Edward J.P. Zimmerman, […]