Citation Codes Equivalent Citations citation codes Docket Number No. 150, Docket 22072. Attorney(S) Perkins, Malone Washburn, New York City, Watson Washburn, New York City, of counsel, for petitioner, Marion A. Burt Mason B. Leming, Washington, D.C., Ellis N. Slack, Acting , Melva M. Graney, Sp. to , for respondent, Commissioner of Internal Judges Harrie Brigham Chase Jerome New Frank See more information ... Smart Summary Please sign up to generate summary. Marion A. Burt BECK, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. Affirmed on opinion of the Tax Court, 15 T.C. 642.