Citation Codes Equivalent Citations citation codes Docket Number Nos. 4254, 4253, 4255, 4256. Advocates Calvin S. Boyer, U.S. Atty., and Mark Thatcher, Asst. U.S. Atty., both of Philadelphia, Pa. (C.M. Charest, General Counsel, and T.H. Lewis, Jr., Sp. Atty., Bureau of Internal Revenue, both of Washington, D.C., of counsel), for appellant. Walter L. Sheppard, William C. Alexander, Jr., and Foulkrod, Sheppard, Porter Alexander, all of Philadelphia, Pa., for appellees. Judges Victor Baynard Woolley John Warren Davis Albert Williams Johnson See more information ... Smart Summary Please sign up to generate summary. McCAUGHN, Collector of Internal Re v. nue, PER CURIAM. The judgment is affirmed on the opinion of Judge Kirkpatrick.