Citation Codes Equivalent Citations citation codes Docket Number No. 10686. Attorney(S) R. Taylor McLean, Towson, Md. (Royston, Mueller, Thomas McLean, Towson, Md., on brief), for Jerome I. Chapman, Attorney, Department of Justice (Mitchell Rogovin, Lee A. Jackson, Harold C. Wilkenfeld Fred E. Youngman, Attorneys, Department of Justice, on brief), for Judges Clement Furman Haynsworth Albert Vickers Bryan J. Spencer Bell See more information ... Smart Summary Please sign up to generate summary. Elmer L. REESE, Jr., Dorothy L. Reese, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM: For the reasons stated in the opinion of the Tax Court its judgment is affirmed. Reese v. Commissioner, 45 T.C. 407. Affirmed.