Citation Codes Equivalent Citations citation codes Docket Number No. 210, Docket 23398. Advocates Gustave B. Garfield, New York City, for H. Brian Holland, , Ellis N. Slack, Hilbert P. Zarky Meyer Rothwacks, Special to the , for Judges Harold Raymond Medina Carroll Clark Hincks Harold P. Burke See more information ... Smart Summary Please sign up to generate summary. OPINION AMERICAN ROLBAL CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. We affirm on the Findings of Fact and Opinion below entered on October 7, 1954.