Citation Codes Equivalent Citations citation codes Docket Number No. 19530. Attorney(S) Robert E. Kennedy, pro se. J. Munford Scott, Jr., Department of Justice, Tax Division, Washington, D.C. (Fred B. Ugast, Acting , Meyer Rothwacks, Ann E. Belanger, , Tax Division, Department of Justice, Washington, D.C., on the brief), for Judges John Biggs Arlin Marvin Adams Max Rosenn See more information ... Smart Summary Please sign up to generate summary. ROBERT E. KENNEDY, APPELLANT, v. COMMISSIONER OF INTERNAL REVENUE. OPINION OF THE COURT PER CURIAM: We have examined with care the appellant's contentions on this appeal and find them to be without merit. We will affirm the decision of the Tax Court upon the thorough opinion of Judge Dawson, 29 T.C.M. 255.