Citation Codes Equivalent Citations citation codes Docket Number No. 19547. Advocates Verlyn G. Marth, in Louis F. Oberdorfer, , John B. Jones, Jr., Lee A. Jackson, Robert H. Solomon, Guy C. Tadlock, of Justice, Washington, D.C., for Judges Benjamin Cushing Duniway Walter Raleigh Ely Gus Jerome Solomon See more information ... Smart Summary Please sign up to generate summary. Verlyn G. MARTH and Nina T. Marth, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM: The decision of the Tax Court is affirmed for the reasons stated in the memorandum, findings of fact and opinion of the Tax Court.