Citation Codes Equivalent Citations citation codes Docket Number No. 74. Attorney(S) George L. Grobe, U.S. , of Buffalo, N.Y., Joseph J. Doran, U.S. , of Rochester, N.Y., Robert H. Jackson, , Sewall Key, John M. Hudson, Paul R. Russell, Sp. to , for Burke Desmond, of Buffalo, N.Y. (Thomas C. Burke, of Buffalo, N Y, of counsel), for Judges Martin Thomas Manton Thomas Walter Swan See more information ... Smart Summary Please sign up to generate summary. Thomas B. LOCKWOOD, as Executor of the last Will and Testament of Marion Birge Lockwood, Deceased, Plaintiff-Appellee, v. George T. McGOWAN, Collector of Internal Re PER CURIAM. Judgment ( 13 F. Supp. 966), affirmed on the authority of Porter v. Commissioner (C.C.A.) 60 F.2d 673.