Citation Codes Equivalent Citations citation codes Docket Number No. 954, Docket 35564. Attorney(S) Arnold Schildhaus, pro se. James H. Bozarth, , Tax Division, Department of Justice (Johnnie M. Walters, , Meyer Rothwacks, Elmer J. Kelsey, , Tax Division, of Justice, Washington, D.C., of counsel), for Judges Irving Robert Kaufman Robert Palmer Anderson Walter Roe Mansfield See more information ... Smart Summary Please sign up to generate summary. Arnold SCHILDHAUS, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. PER CURIAM: We affirmed in open court the decision of the Tax Court.