Citation Codes Equivalent Citations citation codes Docket Number No. 102, Docket 24704. Attorney(S) Harrop A. Freeman, Ithaca, N.Y. (Norman D. Freeman, Ithaca, N Y, on the brief), for Melvin L. Lebow, , of Justice, Washington, D.C. (Charles K. Rice, , Lee A. Jackson, Melva M. Graney, James P. Turner, , of Justice, Washington, D.C., on the brief), for Judges Carroll Clark Hincks Joseph Edward Lumbard Sterry Robinson Waterman See more information ... Smart Summary Please sign up to generate summary. Clark S. MARLOR, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. We agree in all respects with the dissenting opinion of Judge Raum, 27 T.C. 624. Hill v. Commissioner, 4 Cir., 181 F.2d 906. Reversed.