Citation Codes Equivalent Citations citation codes Docket Number No. 4622. Attorney(S) H. Brian Holland, , Ellis N. Slack, Sp. to , Charles W. Davis, Chief Counsel, John M. Morawski, Sp. , Bureau of Internal Revenue, Washington, D.C., for A. Calder Mackay Adam Y. Bennion, Los Angeles, , for Judges Orie Leon Phillips John Coleman Pickett See more information ... Smart Summary Please sign up to generate summary. COMMISSIONER OF INTERNAL REVENUE v. Arthur E. MORETON et al. Petition to review dismissed pursuant to stipulation of parties.