Citation Codes Equivalent Citations citation codes Docket Number No. 15321. Attorney(S) David Berger, Philadelphia, Pa., (Frank S. Deming, Philadelphia, Pa., on the brief), for Burton Berkley, Department of Justice, Tax Division, Washington, D.C. (John B. Jones, Jr., Acting , Lee A. Jackson, John M. Brant, Jeanine Jacobs, Attorneys, Department of Justice, Washington, D.C., on the brief), for Judges Harry Ellis Kalodner Gerald McLaughlin William Francis Smith See more information ... Smart Summary Please sign up to generate summary. William S. and Mary P. SERRI, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE. PER CURIAM: On review of the record we find no error. The Decision of the Tax Court will be affirmed for the reasons so well stated in Judge Hoyt's Memorandum Findings of Fact and Opinion (T.C. Memo 1964-219).