Citation Codes Equivalent Citations citation codes Docket Number No. 15132. Attorney(S) George W. Ericksen, Chester H. Ferguson (of MacFarlane, Ferguson, Allison Kelly), Tampa, , for Robert B. Ross, Sp. to Ellis N. Slack, , H. Brian Holland, , Daniel A. Taylor, Chief Counsel , Rollin H. Transue, Sp. , Washington, D.C., for Judges Joseph Chappell Hutcheson See more information ... Smart Summary Please sign up to generate summary. W.F. EDWARDS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. L.C. EDWARDS, Jr., Petitioner, PER CURIAM. Affirmed, 20 T.C. 615. Watson v. Commissioner, 345 U.S. 544, 73 S.Ct. 848, 97 L.Ed. 1232, rehearing denied, 345 U.S. 1003, 73 S.Ct. 1128, 97 L.Ed. 1408.