Your search Sidney B. Cohen, A/k/a Arthur Norman Smith, Petitioner-appellant, v. United States of America, Respondent-appellee.no. 30242 Summary Calendar.**rule 18, 5 Cir.; See Isbell Enterprises, Inc. v. Citizens Casualty Co. of New York, et al., 5 Cir. 1970, 431f.2d 409 did not match any document.