Citation Codes Equivalent Citations citation codes Docket Number No. 26. Attorney(S) James A. O'Gorman, Jr., Donald Horne, both of New York City, for Lamar Hardy, U.S. , of New York City (John W. Knox, U.S. , of New York City, of counsel), for Judges Martin Thomas Manton Harrie Brigham Chase See more information ... Smart Summary Please sign up to generate summary. E.J. FAY, Complainant-Appellant, v. Joseph T. HIGGINS, as United States Collector of Internal Re PER CURIAM. Order affirmed on the authority of Concentrate Mfg. Corporation v. Higgins, 2 Cir., 90 F.2d 439.