Citation Codes Equivalent Citations citation codes Docket Number No. 11826. Attorney(S) Theron Lamar Caudle, Atty , Lee A. Jackson Hilbert P. Zarky, Sp. , for D. Webster Egan, of Los Angeles, , for Judges Clifton Mathews Albert Lee Stephens Homer Truett Bone See more information ... Smart Summary Please sign up to generate summary. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Daniel GARTLING, Deceased, and R.N. Wea PER CURIAM. The decision of the Tax Court is affirmed upon the authority of Stilgenbaur v. United States, 9 Cir., 115 F.2d 283.