Citation Codes Equivalent Citations citation codes Docket Number No. 11906. Advocates Samuel O. Clark, Jr., , Victor E. Anderson, U.S. , Linus J. Hammond, U.S. , both of St. Paul, , for Joseph W. Finley Joseph A. Maun, both of St. Paul, , for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. OPINION Arthur D. REYNOLDS, Collector of Internal Re v. nue, etc., Appellant, PER CURIAM. Judgment of District Court reversed, without taxation of costs in favor of either of the parties in this court, pursuant to stipulation.