Citation Codes Equivalent Citations citation codes Docket Number Nos. 322, 323. Attorney(S) M.S. I.S. Isaacs, of New York City (John W. Davis, Lewis M. Isaacs, Blount Ralls, all of New York City, of counsel), for plaintiff in Charles H. Tuttle, U.S. , of New York City (Nathan R. Margold, U.S. , of New York City, of counsel), for defendants in Judges Martin Thomas Manton Thomas Walter Swan See more information ... Smart Summary Please sign up to generate summary. Leo S. BING, Plaintiff in Error, v. Frank K. BOWERS, Collector of United States Internal Re PER CURIAM. Judgments affirmed, upon the opinion of Mack, J., below. 22 F.2d 450.