Citation Codes Equivalent Citations citation codes Docket Number No. 14321. Advocates Henry D. O'Connor, Haddonfield, N.J., for Norman Sepenuk, of Justice, Washington, D.C. (Louis F. Oberdorfer, , Lee A. Jackson, Melva M. Graney, , of Justice, Washington, D.C., on the brief) for Judges John Biggs Austin Leander Staley Phillip Forman See more information ... Smart Summary Please sign up to generate summary. OPINION Walter F. O'BRIEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. We find the decision of the Tax Court is correct in all respects and accordingly it will be affirmed on the excellent opinion of Judge Raum. 38 T.C. 707.