UNITED STATES OF AMERICA AND DONALD E. MERRILL, AGENT OF THE INTERNAL REVENUE SERVICE, APPELLEES, v. LEE GROSKPH, MANAGER, FIRST NATIONAL BANK OF THE BLACK HILLS, ROBINSDALE BRANCH, ROBERT C. OLSON, APPELLANT. No. 79-1961.United States Court of Appeals, Eighth Circuit.Submitted February 26, 1980. Decided March 5, 1980. Robert C. Olson, pro se. M. Carr Ferguson, […]