Citation Codes Equivalent Citations citation codes Docket Number No. 17059. Attorney(S) W.B. McCallum, Minneapolis, , for Louis Oberdorfer, , Lee A. Jackson, , Tax , Crane C. Hauser, Chief Counsel Charles Owen Johnson, , Internal Revenue, Washington, D.C., for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. Mary C. WESTPHAL et al., Appellants v. COMMISSIONER OF INTERNAL REVENUE. PER CURIAM. Petition to review decision of Tax Court dismissed with prejudice on stipulation. 37 T.C. 340.