Citation Codes Equivalent Citations citation codes Docket Number Nos. 362-364, Docket 23989-23991. Attorney(S) McGuigan Kilcullen, New York City (Richard Kilcullen, New York City, of counsel), for petitioner on review. Charles K. Rice, Asst. Atty. Gen. (Charles Freeman, Lee A. Jackson, Harry Baum and David O. Walter, Washington, D.C., Attorneys, Department of Justice, of counsel), for respondent. Simpson Thacher Bartlett, New York City (Leslie M. Rapp and David G. Sacks, New York City, of counsel), for Robert Lehman, amicus curiæ. Judges Harold Raymond Medina Joseph Edward Lumbard Sterry Robinson Waterman Acts Internal Revenue Code — Income Taxes — Normal Taxes And Surtaxes — Determination Of Tax Liability — Credits Against Tax — Nonrefundable Personal Credits — Credit For The Elderly And The Permanently And Totally Disabled See more information ... Smart Summary Please sign up to generate summary. Ruth Lamar LEHMAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. The opinion of the Tax Court, Docket Numbers 49981, 49982 and 49983, reported at 14 T.C.M. 928, is affirmed. Robert Lehman, 17 T.C. 652.