Gradwohl, B. F. In circuit court of appeals for 8th circuit, no. 9173, at law, Levi M. Willcuts, collector of internal revenue for district of Minnesota, v. B. F. Gradwohl; no. 9172, at law, [same] v. P. W. Gradwohl, on appeal from district court for district of Minnesota; statement, brief, and argument for appellant.