Opinions. 731,732. Roy Bartels [et al.] d. b. a. Crystal Ballroom v. E. H. Birmingham, individually and as collector of internal revenue for Iowa, Griff Williams; et al.; Larry V. Greer and Margaret Greer, d. b. a. Larry Greer Ballrooms, v. E. H. Birmingham, individually and as collector of internal revenue for Iowa, on writs of certiorari to circuit court of appeals for 8th circuit; June 23, 1947.