Citation Codes Equivalent Citations citation codes Docket Number No. 4306. Attorney(S) Joseph H. Chitwood, U.S. , of Roanoke, Va., for B.A. Davis, of Rocky Mount, Va., for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. N.B. EARLY, Jr., Indi v. dually and as Collector of Internal Re PER CURIAM. Appeal dismissed with costs on motion of appellant. Order filed.