Alexander, A. J. A. Nos. 4973 and 4974, in circuit court of appeals, 6th circuit, Oct. term, 1926, Robert H. Lucas, collector of internal revenue for district of Kentucky, V. A. J. A. Alexander; A. J. A. Alexander v. Robert H. Lucas, collector of internal revenue for district of Kentucky, error and cross error from circuit court of appeals for 6th circuit to district court for western district of Kentucky; brief for plaintiff in error in no. 4973 [and] brief for defendant in error in no. 4974.