Citation Codes Equivalent Citations citation codes Docket Number No. 5663. Attorney(S) W.P. Bell J.B. Fogarty, both of Everett, , for Mabel Walker Willebrandt, , Sewall Key John Vaughan Groner, Sp. , C.M. Charest, Counsel, Prew Savoy, Sp. , Bureau of Internal Revenue, both of Washington, D.C., for Judges Frank Sigel Dietrich See more information ... Smart Summary Please sign up to generate summary. B.J. RUCKER, Petitioner, v. Da DIETRICH, Circuit Judge. This case is in all material respects like No. 5662 [ 32 F.2d 222], just decided, the only difference being that it involves a tax for 1919. Accordingly the order appealed from is reversed.