Citation Codes Equivalent Citations citation codes Docket Number Nos. 148, 149, 150. Docket 22290, 22291, 22292. Attorney(S) Charles Gadd, New York City, Milton Gould, New York City, of counsel, for H. Brian Holland, , Ellis N. Slack S. Dee Hanson, Sp. to , for respondent Commissioner of Internal Judges Harrie Brigham Chase Charles Edward Clark See more information ... Smart Summary Please sign up to generate summary. Herbert ECK, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Martin M. KARLAN, Petitioner, PER CURIAM. The decisions are affirmed on the opinion of the Tax Court, 16 T.C. 511, and on the authority of Middleton v. Commissioner, 5 Cir., 200 F.2d 94.