Palmer, E. G. No. 6409, in circuit court of appeals for 5th circuit, E. G. Palmer v. Jacob O. Bender, individually and as collector of internal revenue for district of Louisiana, and Mrs. Agnes B. McGrawl Bender, individually as surviving widow in community of [Jacob O. Bender], et al. v. E. G. Palmer, appeals from district court for western district of Louisiana; brief for appellee and cross appellant.