Citation Codes Equivalent Citations citation codes Docket Number No. 4338. Attorney(S) Delos G. Smith, U.S. , of Detroit, for Elroy O. Jones, of Detroit, , for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. Fred L. WOODWORTH, Collector of Internal Re v. nue, etc., PER CURIAM. Decree of the District Court reversed, on the authority of the opinion filed April 6, 1925, in the case of Commercial Credit Company v. United States (No. 4241) 5 F.2d 1.