Rogers, Alfred H. Nos. 8425 and 8426, in circuit court of appeals for 8th circuit, no. 8425, United States v. A. H. Waite et al. [executors of Alfred H. Rogers]; no. 8426, Noah Crooks, collector of internal revenue, v. A. H. Waite et al. [executors of Alfred H. Rogers], appeals from district court for western district of Missouri; Albert L. Reeves, judge; brief of appellants.