Citation Codes Equivalent Citations citation codes Docket Number No. 156. Attorney(S) Rosenblum Sommer, of New York City, for plaintiffs in Emory R. Buckner, U.S. , of New York City (Sherwood E. Hall, U.S. , Thomas H. Lewis, Jr., Sp. Bureau of Internal Revenue, of Washington, D.C., of New York City, of counsel), for defendant in Judges Charles Merrill Hough Learned Hand See more information ... Smart Summary Please sign up to generate summary. Nora KAHN and German Kahn, as Ex'rs, etc., Plaintiffs in Error, v. Frank K. BOWERS, as Collector, etc., Defendant in Error. PER CURIAM. Judgment affirmed in open court.