Citation Codes Equivalent Citations citation codes Docket Number No. 3118. Attorney(S) Charles E. Dierker, U.S. , of Oklahoma City, , for Merle G. Smith, of Guthrie, , for Judges Orie Leon Phillips Walter August Huxman See more information ... Smart Summary Please sign up to generate summary. H.C. JONES, Indi v. dually and as Collector of Internal Re PER CURIAM. Docketed and dismissed per stipulation.