Citation Codes Equivalent Citations citation codes Docket Number No. 4001. Attorney(S) Theron L. Caudle, Assistant Attorney General, Ellis N. Slack, Special Assistant to Attorney General, Department of Justice, for John E. Marshall Douglass, Felix Spradling, all of Oklahoma City, , for Judges Orie Leon Phillips Walter August Huxman See more information ... Smart Summary Please sign up to generate summary. COMMISSIONER OF INTERNAL REVENUE v. Mildred ECKHARD. PER CURIAM. Reversed pursuant to stipulation on September 7, 1950, on authority of Eckhard v. Commissioner of Internal Revenue, 10 Cir., 182 F.2d 547.