
    PIERCE OIL CORPORATION, ET AL., PETITIONERS v. THE UNITED STATES
    [No. 45442]
    [102 C. Cls. 360 ; 325 U. S. 865]
   Income tax; finality of compromise settlement;, excess interest under section 821 of Revenue Act of 1938; legislative '¡history of section 821; intent of Congress.

Plaintiff’s petition for writ of certiorari was denied by the Supreme Court May 28, 1945.  