Citation Codes Equivalent Citations citation codes Docket Number No. 03-892. See more information ... Smart Summary Please sign up to generate summary. OPINION COMMISSIONER OF INTERNAL REVENUE v. BANKS. C.A. 6th Cir. and Certiorari granted, case consolidated, and a total of one hour allotted for oral argument. Reported below: No. 03-892, 345 F. 3d 373; No. 03-907, 340 F.3d 1074.