Citation Codes Equivalent Citations citation codes Docket Number No. 8792. Attorney(S) Frank A. Moorshead, of Philadelphia, Pa., for Leonard Sarner, of Washington, D.C. (Samuel O. Clark, Jr., , Sewall Key, Robert N. Anderson, Clarence J. Nickman, Sp. Assts to , Gerald A. Gleeson, U.S. , Thomas J. Curtin, U.S. , both of Philadelphia, Pa., on the brief), for Judges John Biggs Gerald McLaughlin See more information ... Smart Summary Please sign up to generate summary. William Dodge LEWIS, Appellant, v. Walter J. ROTHENSIES, Collector of Internal Re PER CURIAM. The judgment of the court below, 61 F. Supp. 862, is affirmed.