UNITED STATES OF AMERICA AND DONALD E. MERRILL, SPECIAL AGENT OF THE INTERNAL REVENUE SERVICE, PETITIONERS-APPELLEES, v. FIRST NATIONAL BANK OF THE BLACK HILLS, MT. VIEW BRANCH, RESPONDENT, DOYLE W. HESTER, INTERVENOR-APPELLANT. No. 80-1091.United States Court of Appeals, Eighth Circuit. April 23, 1980. Doyle W. Hester, pro se. M. Carr Ferguson, Gilbert E. Andrews, Charles […]