Doneghy, James C. Nos. 2157-58, circuit court of appeals, 10th circuit, James C. Doneghy and St. Louis Union Trust Company, residuary trustees under item 23 of last will and testament of James C. Doneghy, v. Acel C. Alexander, formerly collector of internal revenue; [same] v. H. C. Jones, collector of internal revenue, on appeals from district court for western district of Oklahoma; brief for appellees.