Citation Codes Equivalent Citations citation codes Docket Number No. 202, Docket 20797. Attorney(S) Theodore R. Kupferman, Stanleigh P. Friedman, both of New York City (Stanleigh P. Friedman, of New York City, of counsel), for the S. Dee Hanson, of Washington, D.C., Theron LaMar Caudle, Sewall Key, Robert N. Anderson, Sp. to , for Judges Harrie Brigham Chase See more information ... Smart Summary Please sign up to generate summary. Rea E. WARNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. Affirmed on the authority of Rumsey v. Commissioner, 2 Cir., 82 F.2d 158, and Schmidlapp v. Commissioner, 2 Cir., 96 F.2d 680.