Citation Codes Equivalent Citations citation codes Docket Number Nos. 10843, 10844, 10845, 10846. Attorney(S) Harry Baum, Washington, D.C. (Theron Lamar Caudle, Ellis N. Slack, Harry Baum, Washington, D.C., on the brief), for John Kendrick, Toledo, Ohio (John J. Kendrick G. Charles Scharfy, Toledo, Ohio, on the brief), for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. COMMISSIONER OF INTERNAL REVENUE v. GENERAL PROPERTIES CO., Inc., Transferee. COMMISSIONER OF INTERNAL REVENUE PER CURIAM. Judgment in the above four cases affirmed, upon authority of the opinion of the court in Commissioner of Internal Revenue v. Surface Combustion Corporation, 181 F.2d 444.