Citation Codes Equivalent Citations citation codes Docket Number No. 77-3986. Attorney(S) David E. Ketter, Seattle, , for Richard W. Perkins, Tax , of Justice, Washington, D. C., argued for appellee M. Carr Ferguson, Tax , Washington, D.C., on Judges Alfred Theodore Goodwin Warren John Ferguson See more information ... Smart Summary Please sign up to generate summary. WARREN JONES COMPANY, APPELLANT, v. COMMISSIONER OF INTERNAL REVENUE, APPELLEE. The judgment of the Tax Court is affirmed substantially for the reasons set forth in the decision of the Tax Court reported at 68 T.C. 837 (1977).