Citation Codes Equivalent Citations citation codes Docket Number No. 71-1142. Attorney(S) Roy A. Miles, Jr., Nashville, , for appellant on Virginia M. Hopkinson, , Tax Division, Department of Justice, Washington, D.C., Fred B. Ugast, Acting , Meyer Rothwacks, Grant W. Wiprud, , Tax Division, of Justice, Washington, D.C., on brief Charles H. Anderson, U.S. , Nashville, , of counsel, for Judges John Weld Peck Wade Hampton McCree Henry Luesing Brooks See more information ... Smart Summary Please sign up to generate summary. LUCY GILLIEN MILES, PLAINTIFF-APPELLANT, v. UNITED STATES OF AMERICA, DEFENDANT-APPELLEE. ORDER. Upon consideration, the appeal is affirmed for the reasons set forth in the order of the District Court, 322 F. Supp. 979.