L.E. CARPENTER COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 12686.United States Court of Appeals, Third Circuit.Argued February 16, 1959. Filed March 11, 1959. Jacquin D. Bierman, New York City, for petitioner. Harry Marselli, Washington, D.C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Attorney, Department of Justice, Washington, D.C., on the brief), […]