VICTOR P. DIEDRICH AND FRANCES T. DIEDRICH, APPELLEES, v. COMMISSIONER OF INTERNAL REVENUE, APPELLANT. UNITED MISSOURI BANK OF KANSAS CITY, N.A., EXECUTOR OF THE ESTATE OF FRANCES D. GRANT, DECEASED, APPELLEE, v. COMMISSIONER OF INTERNAL REVENUE, APPELLANT. Nos. 80-1376, 80-1421.United States Court of Appeals, Eighth Circuit.Submitted January 15, 1981. Decided March 4, 1981. Rehearing and […]