Citation Codes Equivalent Citations citation codes Docket Number No. 13742. Attorney(S) P.A. Agelasto, Jr., Norfolk, Va. (Alfred Bernard, III, Norfolk, Va., on the brief), for Loring W. Post, Attorney, Department of Justice (Johnnie M. Walters, , Lee A. Jackson, Gilbert E. Andrews Gordon S. Gilman, , Department of Justice, on the brief), for Judges Herbert Stephenson Boreman Harrison Lee Winter John Decker Butzner See more information ... Smart Summary Please sign up to generate summary. ESTATE of Ruth M. SMITH, Roy R. Charles, Co-Executor, Petitioner/Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent/Appellee. PER CURIAM: We affirm on the opinion of the Tax Court of the United States. T.C.Memo. 1969-28, Docket No. 2156-67 filed February 12, 1969; ¶ 69,028 P-H Memo TC. Affirmed.