Citation Codes Equivalent Citations citation codes Docket Number No. 6545. Attorney(S) Raymond T. Mahon, Worcester, , with whom Bowditch, Gowetz Lane, Worcester, , was on brief, for Michael K. Cavanaugh, , of Justice, with whom John B. Jones, Jr., Acting , Lee A. Jackson Robert N. Anderson, , of Justice, were on brief, for Judges Bailey Aldrich Edward Matthew McEntee George Clinton Sweeney See more information ... Smart Summary Please sign up to generate summary. Gordon S. DOLE et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. Judgment will be entered affirming the decisions of the Tax Court on the concurring opinion of Judge Raum. 43 T.C. 697 (2/19/65).