Citation Codes Equivalent Citations citation codes Docket Number No. 6714. Attorney(S) J. Fleet Cowden, Sudbury, , for Donald W. Williamson, Jr., Attorney, Department of Justice, with whom Mitchell Rogovin, , Meyer Rothwacks Harry Baum, Attorneys, Department of Justice, were on brief, for Judges Bailey Aldrich Edward Matthew McEntee Frank Morey Coffin See more information ... Smart Summary Please sign up to generate summary. J. Fleet COWDEN et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. OPINION OF THE COURT. PER CURIAM. The decision of the Tax Court, November 24, 1965, Docket No. 1213-63, is affirmed.