REWING CO. v. McELL1GOTT, Deputy Internal Revenue Collector, et al. CLAUSEN-FLANAGAN BREWERY'. SAME. RUPPERT I. SAME. June 28, 1919. Rogers and Hough, Circuit Judges, dissenting in Part Three suits, by the Jacob Hoffman Brewing Company, by the Clausen-Flanagan Brewery, and by Jacob Ruppert, a corporation, resp