Citation Codes Equivalent Citations citation codes Docket Number No. 167, Docket 21534. Attorney(S) Harry Silverson, New York City, for Francis W. Sams, Oliphant, Theron L. Caudle, Washington, D.C., for Judges Charles Edward Clark Jerome New Frank See more information ... Smart Summary Please sign up to generate summary. JOAN CAROL CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. Order, 13 T.C. 83, reversed in open court on authority of Aramo-Stiftung v. Commissioner, 2 Cir., 172 F.2d 896.