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; reply brief.