JOSEPH L. O’BRIEN CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE. No. 13676.United States Court of Appeals, Third Circuit.Argued December 21, 1961. Decided April 9, 1962. As Amended April 23, 1962. Page 814 Francis T. Anderson, Philadelphia, Pa., for petitioner. Morton K. Rothschild, Washington, D.C. (John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, […]