Citation Codes Equivalent Citations citation codes Docket Number No. 385, Docket 25053. Attorney(S) Marvin W. Weinstein, , of Justice, Washington, D.C. (Charles K. Rice, , Lee A. Jackson A.F. Prescott, , of Justice, Washington, D.C., on the brief), for Floyd F. Toomey, Washington, D.C. (John P. Lipscomb, Jr., Washington, D.C., Alfred Rathheim Sidney Abrams, New York City, on the brief), for Judges Charles Edward Clark Leonard Page Moore Sylvester J. Ryan See more information ... Smart Summary Please sign up to generate summary. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. FEDERATION BANK TRUST COMPANY, Respondent. PER CURIAM. Affirmed on the opinion of Judge Mulroney and the decision of the Court, 27 T.C. 960.