Citation Codes Equivalent Citations citation codes Docket Number No. 12828. Attorney(S) Harry R. Horrow, Francis N. Marshall, Claude H. Hogan, Jr. Thomas E. Haven, all of San Francisco, , for Ellis N. Slack, Acting , A.F. Prescott, Morton K. Rothschild Harry Marselli, Sp. to , for Judges Clifton Mathews William Healy Walter Lyndon Pope See more information ... Smart Summary Please sign up to generate summary. Alice McCourt LAMM, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. The decision of the Tax Court is affirmed on the grounds and for the reasons stated in its opinion, 15 T.C. 305.