Citation Codes Equivalent Citations citation codes Docket Number 408 Attorney(S) Mr. Charles C. Moore, for appellant. Messrs. Roy H. Beeler, Attorney General of Tennessee, and Allison B. Humphreys, Solicitor General, for appellees. See more information ... Smart Summary Please sign up to generate summary. Penn-Dixie Cement Corporation v. J. M. Dickinson, Commissioner of Finance and Taxation of Tennessee The motion to dismiss is granted and the appeal is dismissed for the want of a substantial federal question.