Citation Codes Equivalent Citations citation codes Docket Number No. 26818. Attorney(S) Michael B. Arkin (argued), of Surr Hellyer, San Bernardino, , for plaintiffs- Gilbert Andrews (argued), , of Justice, Johnnie M. Walters, Asst , Tax , Washington, D.C., Robert L. Meyer, U.S. , Charles H. Magnuson, U.S. , Los Angeles, , for defendant- Judges Richard Harvey Chambers Eugene Allen Wright James Franklin Battin See more information ... Smart Summary Please sign up to generate summary. Cloyes COLLINS and La v. re Collins, Plaintiffs-Appellants, PER CURIAM: The judgment of the district court in this income tax case is affirmed on the opinion of the district judge. Collins v. United States, C.D.Cal., 318 F. Supp. 382.