In equity, numbers 3027, U.S. Circuit Court of Appeals for 3rd Circuit; in equity, numbers 3528, Shooters Island Shipyard Company, complainant-appellant, against Standard Shipbuilding Corporation, Albert Conway, William A. Young, and Alfred A. Stein, receivers of property of Standard Shipbuilding Corporation, defendants, and U.S. Shipping Board Emergency Fleet Corporation, defendant-appellee; in equity, numbers 3759, tax lien, U.S.A., complainant-appellee, against Standard Shipbuilding Corporation, Albert Conway, William A. Young, and Alfred A. Stein, as receivers of property of defendant Standard Shipbuilding Corporation, James Howden and Company, Limited, U.S. Shipping Board Emergency Fleet Corporation, and Albert D. Lasker, Thomas V. O'Connor, Frederick A. Thompson, William S. Benson, George A. Chamberlain, Meyer Lissner, and Edward C. Plummer, constituting U.S. Shipping Board, defendants, and Shooters Island Shipyard Company, defendant-appellant; in equity, numbers 3785, foreclosure, U.S.A., complainant-appellee, against Standard Shipbuilding Corporation, Albert Conway, William A. Young, and Alfred A. Stein, as receivers of property of defendant Standard Shipbuilding Corporation, U.S. Shipping Board Emergency Fleet Corporation, and Albert D. Lasker, Thomas V. O'Connor, Frederick A. Thompson, William S. Benson, George A. Chamberlain, Meyer Lissner, and Edward C. Plummer, constituting U.S. Shipping Board, defendants, and Shooters Island Shipyard Company, defendant-appellant; on appeal from District Court of U.S. for District of New Jersey : Brief for defendant-appellee, U.S. Shipping Board Emergency Fleet Corporation (in numbers 3528), and for complainant-appellee, U.S.A. (in numbers 3759 and numbers 3785).