Citation Codes Equivalent Citations citation codes Docket Number No. 2784. Attorney(S) Samuel O. Clark, Jr., , J.P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D.C., for K.H. Lott, of Okmulgee, , for Judges Orie Leon Phillips Sam Gilbert Bratton Alfred Paul Murrah See more information ... Smart Summary Please sign up to generate summary. COMMISSIONER OF INTERNAL REVENUE v. Coral L. NOBLE. PER CURIAM. Judgment affirmed pursuant to stipulation.