Citation Codes Equivalent Citations citation codes Docket Number No. 19863. Attorney(S) Amos E. Jackson, Palm Beach, , for Louis F. Oberdorfer, , Lee A. Jackson, , of Justice, John B. Jones, Jr., Acting , Norman H. Wolfe, Alec A. Pandaleon, , of Justice, Crane C. Hauser, Chief Counsel, John M. Morawski, , I.R.S., Washington, D.C., for Judges Before TUTTLE, Chief Judge, and POPE and JONES, Circuit Judges. Of the Ninth Circuit, sitting by designation. PER CURIAM See more information ... Smart Summary Please sign up to generate summary. Robert L. WILSON and E v. lyn M. Wilson, (now E PER CURIAM. In this case we are in agreement with the conclusions reached by the Tax Court. 37 T.C. 230. Its decision is Affirmed.