Citation Codes Equivalent Citations citation codes Docket Number No. 13385. Attorney(S) J. Edwin Fleming, S.L. Mayo, Dallas, , for Carlton Fox, Sp. to , Theron Lamar Caudle, , Ellis N. Slack, Sp. to , Frank B. Potter, U.S. , Fort Worth, , O. Morris Harrell, U.S. , Dallas, , for Judges Joseph Chappell Hutcheson Edwin Ruthven Holmes Robert Lee Russell See more information ... Smart Summary Please sign up to generate summary. Frank NICK v. John B. DUNLAP, Acting Collector of Internal Re PER CURIAM. Despite the vigorous contentions of appellant to the contrary, we are in no doubt that the decision of Manning v. Seeley Tube Box Co., 338 U.S. 561, 70 S.Ct. 386, is controlling in this case. The judgment is Affirmed.