Citation Codes Equivalent Citations citation codes Docket Number Nos. 12471-12476. Attorney(S) T. Jacob Jacob Brown, all of Portland, Or. (Garthe Brown, Portland, Or., of counsel), for Theron Lamar Caudle, , Ellis N. Slack, A.F. Prescott, I. Henry Kutz Howard Locke, Sp. to , for Judges Albert Lee Stephens William Edwin Orr See more information ... Smart Summary Please sign up to generate summary. Sam SCHNITZER, Estate of Harry J. Wolf, Deceased, by Monte L. Wolf, Administrator, de bonis non with the will annexed of said estate, Monte L. Wolf, Blossom M. Goldstein, Charlotte C. Cohon, Estate of Jennie Wolf, Deceased, by Monte L. Wolf, Administrator de bonis non with the will annexed of said estate, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. The decisions appealed from are affirmed upon the basis of the Tax Court's opinion reported in 13 T.C. 43. Affirmed.