Citation Codes Equivalent Citations citation codes Docket Number No. 165. Attorney(S) O'Brian, Hellings, Ulsh Morey, of Buffalo, N.Y., for Samuel O. Clark, Jr., , J. Louis Monarch, Helen R. Carloss, Paul R. Russell, Sp. to the , George L. Grobe, U.S. , R. Norman Kirchgraber, U.S. , both of Buffalo, N.Y., for Judges Thomas Walter Swan Jerome New Frank See more information ... Smart Summary Please sign up to generate summary. Harry YATES, Plaintiff-Appellant, v. George T. McGOWAN, as United States Collector of Internal Re PER CURIAM. Judgment, 39 F. Supp. 257, affirmed on authority of Fairbanks v. United States, 306 U.S. 436, 59 S.Ct. 607, 83 L.Ed. 855.