Citation Codes Equivalent Citations citation codes Docket Number No. 315, Docket 24418. Attorney(S) Lawrence R. Condon, New York City (Morton C. Fitch, New York City, of counsel), for petitioner- Charles K. Rice, , Lee A. Jackson, L.W. Post, , Department of Justice, Washington, D.C., for Respondent- Judges Sterry Robinson Waterman Leonard Page Moore Clarence G. Galston See more information ... Smart Summary Please sign up to generate summary. Muriel Dodge NEEMAN (Formerly Muriel Dodge), Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. PER CURIAM. The Tax Court decision is affirmed on the opinion below, 26 T.C. 864.