Citation Codes Equivalent Citations citation codes Docket Number No. 5615. Attorney(S) Earl R. Lewis, of St. Clairsville, Ohio, for C.M. Charest, of Washington, D.C., for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. T.J. ROGERS and Victoria Rogers v. COMMISSIONER OF INTERNAL REVENUE. PER CURIAM. Docketed and dismissed pursuant to motion of counsel for respondent.