Citation Codes Equivalent Citations citation codes Docket Number Nos. 373, 374, 375, 376, 377, 378, 379, 380, 381, 382, 383, 384, 385. See more information ... Smart Summary Please sign up to generate summary. WHITNEY v. COMMISSIONER OF INTERNAL REVENUE; ALEXANDER C.A. 2d Cir. Certiorari denied. John W. Davis and Montgomery B. Angell for petitioners. Solicitor General Perlman, Assistant Attorney General Caudle, Ellis N. Slack, Lee A. Jackson and Hilbert P. Zarky for respondent. Reported below: 169 F. 2d 562.