Your search Roger B. Jacobs et al., Plaintiffs-appellants, v. Carl R. Gromatsky, District Director, Internal Revenueservice, Defendant-appellee.no. 74-1171 Summary Calendar.**rule 18, 5th Cir.; See Isbell Enterprises, Inc. v. Citizens Casualty Co. of N.y. et al., 5th Cir. 1970, 431f.2d 409, Part I did not match any document.