Citation Codes Equivalent Citations citation codes Docket Number No. 10875. Advocates Jackson R. Collins, New York City (Edgar D. Baumgartner, New York City, on the brief), for John J. Kelley, Jr., Washington, D.C. (Charles S. Lyon, , Ellis N. Slack Robert N. Anderson, Sp. to , on the brief), for Judges John Biggs Herbert Funk Goodrich Harry Ellis Kalodner See more information ... Smart Summary Please sign up to generate summary. BENEFICIAL CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. We can perceive no error in the decision of the Tax Court. Accordingly, the decision of the Tax Court will be affirmed upon the opinion reported 18 T.C. 396.