Citation Codes Equivalent Citations citation codes Docket Number No. 9043. Attorney(S) Edgar J. Goodrich, of Washington, D.C. (Lipman Redman, of Washington, D.C., on the brief), for Norman S. Altman, of Washington, D.C. (Sewall Key, Acting , Helen R. Carloss, Sp. to , Gerald A. Gleeson, U.S. , Thomas J. Curtin, U.S. , both of Philadelphia, Pa., on the brief), for Judges John Biggs John Joseph O'Connell Wallace Samuel Gourley See more information ... Smart Summary Please sign up to generate summary. Edward Lowber STOKES, Appellant, v. Walter J. ROTHENSIES, Collector of Internal Re PER CURIAM. The judgment of the court below is affirmed upon the opinion of Judge Bard, 61 F. Supp. 444.