Citation Codes Equivalent Citations citation codes Docket Number No. 204, Docket 22442. Advocates Edward J. Behrens, New York City, Charles H. Lawson, New York City, of counsel, for H. Brian Holland, , Ellis N. Slack Louise Foster, Sp. to , for Judges Thomas Walter Swan Jerome New Frank See more information ... Smart Summary Please sign up to generate summary. Edward BARTSCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. Decision affirmed on the opinion of the Tax Court, 18 T.C. 65.