Citation Codes Equivalent Citations citation codes Docket Number No. 19742. Attorney(S) Fred R. Tansill, David E. Wasserstrom, Goodwin, Rosenbaum, Meacham White, Washington, D.C., for John B. Jones, Jr., Acting , Lee A. Jackson, Harry Baum, Thomas L. Stapleton, , of Justice, Washington, D.C., for Judges Richard Harvey Chambers Benjamin Cushing Duniway Walter Raleigh Ely See more information ... Smart Summary Please sign up to generate summary. KURT FRINGS AGENCY, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM: The decision of the Tax Court is affirmed for the reasons stated in the opinion of the Tax Court reported at 42 T.C. 472.