Citation Codes Equivalent Citations citation codes Docket Number No. 26818. Advocates 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. OPINION 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.