Citation Codes Equivalent Citations citation codes Docket Number No. 9600. Attorney(S) H. Ober Hess, of Philadelphia, Pa. (William R. Spofford Ballard, Spahr, Andrews Ingersoll, all of Philadelphia, Pa., on the brief), for Morton K. Rothschild, of Washington, D.C. (Theron Lamar Caudle, , George A. Stinson Lee A. Jackson, Sp. to , on the brief), for Judges Albert Branson Maris Gerald McLaughlin John Joseph O'Connell See more information ... Smart Summary Please sign up to generate summary. Alexander c. YARNALL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. The decision of the Tax Court will be affirmed for the reasons stated in the opinion of Judge Murdock, 9 T.C. 616, with which we are in full accord.