Citation Codes Equivalent Citations citation codes Docket Number No. 18211. Attorney(S) John B. Jones, 1st , Charles K. Rice, , Lee A. Jackson, , Washington, D.C., Russell B. Wine, U.S. , San Antonio, , Louis F. Oberdorfer, , John B. Jones, Jr., Harry Baum, Gilbert E. Andrews, Jr., Attorneys, Department of Justice, Washington, D.C., Lawrence L. Fuller, U.S. , El Paso, , for James S. Moore, R.H. Feuille, El Paso, , Scott, Hulse, Marshall Feuille, El Paso, , for Judges Joseph Chappell Hutcheson John Minor Wisdom See more information ... Smart Summary Please sign up to generate summary. UNITED STATES of America, Appellant, v. Dorrance D. RODERICK and wife, Olga B. Roderick, Appellees. PER CURIAM. The judgment is reversed with directions to enter judgment for the defendant. See Knetsch v. United States, 1960, 364 U.S. 361, 81 S.Ct. 132, 5 L.Ed.2d 128; Weller v. C.I.R., 3 Cir., 1959, 270 F.2d 294. Reversed with directions.