Citation Codes Equivalent Citations citation codes Docket Number No. 148, Docket 20740. Attorney(S) O'Dwyer Bernstein, of New York City (Hyman L. Goldstein, of New York City, of counsel), for Leon Bloch, Theron Lamar Caudle, , Sewall Key, Lee A. Jackson, Robert M. Weston, Sp. to , for respondent Commissioner of Internal Judges Harrie Brigham Chase Charles Edward Clark See more information ... Smart Summary Please sign up to generate summary. Leon BLOCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. Affirmed on opinion of Tax Court.