Citation Codes Equivalent Citations citation codes Docket Number No. 13743. Attorney(S) Robert W. Wakefield, Wilmington, (Foulk, Walker, Miller Wakefield, Wilmington, , on the brief), for Donald P. Horwitz, Washington, D.C. (Louis F. Oberdorfer, , Lee A. Jackson, Robert N. Anderson, Department of Justice, Washington, D.C., on the brief), for Judges Harry Ellis Kalodner Austin Leander Staley William Francis Smith See more information ... Smart Summary Please sign up to generate summary. Robert A. COERVER and Margaret M. Coer v. r, Petitioners, PER CURIAM. Upon review of the record we find no error. The decision of the Tax Court will be affirmed, 36 T.C. 252.