Citation Codes Equivalent Citations citation codes Docket Number No. 100, Docket 22125. Attorney(S) Milbank, Tweed, Hope Hadley, New York City, Weston Vernon, Jr., Robert C. Barnett, Robert T. Molloy Robert L. Woodford, all of New York City, of counsel, for Ellis N. Slack, Acting , Richard D. Harrison, Sp. to , for Judges Charles Edward Clark Stephen W. Brennan See more information ... Smart Summary Please sign up to generate summary. Florence W. BOSWORTH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. Affirmed on opinion of Arundell, J., 16 T.C. 572, and also on authority of Commissioner, of Internal Revenue v. Western Union Telegraph Co., 2 Cir., 141 F.2d 774.