Citation Codes Equivalent Citations citation codes Docket Number No. 13700. Attorney(S) H. Brian Holland, , Ellis N. Slack, Helen Goodner, Dudley J. Godfrey, Jr., Charles K. Rice, Sp. to , Charles W. Davis, Chief Counsel, Bureau of Internal Revenue, Washington, D.C., for Kenneth C. Hawkins, Milton P. Sachman, Thomas E. Grady, Jr., Yakima, Wn., A.R. Kehoe, Jones, Birdseye Grey, Seattle, , for Judges Albert Lee Stephens William Healy Walter Lyndon Pope See more information ... Smart Summary Please sign up to generate summary. COMMISSIONER OF INTERNAL REVENUE v. HEDGES. COMMISSIONER OF INTERNAL REVENUE PER CURIAM. These matters are here on petition to review a decision of the Tax Court. The judgment of the Tax Court is affirmed on the ground and for the reasons given in its opinion, 18 T.C. 681.