Citation Codes Equivalent Citations citation codes Docket Number Nos. 4610-4613. Attorney(S) Charles S. Lyon, , Charles W. Davis, Chief Counsel, Bureau of Internal Revenue, Washington, D.C., for Joseph A. Hoskins, Kansas City, Mo., for Judges Orie Leon Phillips William Lee Knous See more information ... Smart Summary Please sign up to generate summary. COMMISSIONER OF INTERNAL REVENUE v. G.E. NICHOLSON. COMMISSIONER OF INTERNAL REVENUE PER CURIAM. Petitions to review docketed and dismissed February 3, 1953, 17 T.C. 1399, on motion of petitioner, respondents consenting thereto.