Citation Codes Equivalent Citations citation codes Docket Number No. 175. See more information ... Smart Summary Please sign up to generate summary. ECCO HIGH FREQUENCY CORP. v. COMMISSIONER OF INTERNAL REVENUE. C.A. 2d Cir. Certiorari denied. Everett Frooks for petitioner. Solicitor General Perlman, Assistant Attorney General Caudle, Ellis N. Slack and Morton K. Rothschild for respondent. Reported below: 167 F. 2d 583.