Citation Codes Equivalent Citations citation codes Docket Number No. 14462. Attorney(S) Anthony R. Amabile, Paterson, N.J., for Robert J. Golten, of Justice, Washington, D.C. (Louis F. Oberdorfer, , Lee A. Jackson, Joseph Kovner, , Department of Justice, Washington, D.C., on the brief), for Judges John Biggs Gerald McLaughlin Harry Ellis Kalodner See more information ... Smart Summary Please sign up to generate summary. Richard A. ENCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. We can perceive no error in the findings of fact and conclusions of law of the Tax Court. Accordingly, its decision will be affirmed.