BROWN ROOT, INC., v. HEMPSTEAD COUNTY SAND GRAVEL, INC. AND WILSON, GUNTER WALKER. PIKE CO. BANK OF MURFREESBORO, ARKANSAS, APPELLEE, v. INTERNAL REVENUE SERVICE, APPELLANT. No. 84-2153.United States Court of Appeals, Eighth Circuit.Submitted April 15, 1985. Decided July 10, 1985. Page 465 William Estabrook, Washington, D.C., for appellant. Timothy W. Grooms, Little Rock, Ark., for […]