Citation Codes Equivalent Citations citation codes Docket Number No. 10672. Attorney(S) Bernard Chertcoff Sewall Key, Sp. to , Samuel O. Clark, Jr., , Herbert S. Phillips, U.S. , of Tampa, , Harry G. Taylor, U.S. , of Miami, , for J. Mark Wilcox, of Miami, , for Judges Joseph Chappell Hutcheson Edwin Ruthven Holmes See more information ... Smart Summary Please sign up to generate summary. FAHS, Collector of Internal Re v. nue, PER CURIAM. This case cannot be distinguished from that of American Oil Co. v. Fly, 5 Cir., 135 F.2d 491. On the authority of that case the judgment is affirmed.