Citation Codes Equivalent Citations citation codes Docket Number No. 17102. Attorney(S) Louis F. Oberdorfer, , for Orville W. Robbins, Counsel, Selby, S.D., for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. COMMISSIONER OF INTERNAL REVENUE v. CAMPBELL COUNTY STATE BANK, INC., OF HERREID, SOUTH DAKOTA. PER CURIAM. Petition to review docketed and dismissed pursuant to stipulation.