Your search Robert W. Lannan, Appellant, v. Elmer F. Kelm, Appellee.emil B. Aslesen, Appellant, v. Elmer F. Kelm, Individually and As Collector of Internal Revenue, Appellee.elmer F. Kelm, Individually and As Collector of Internal Revenue, Cross-appellant, v. Emil B. Aslesen, Cross-appellee did not match any document.