Citation Codes Equivalent Citations citation codes Docket Number No. 174, Docket 20835. Attorney(S) Marshall Snyder, of Brooklyn, for petitioner Thomas L. Theron Lamar Caudle, , Sewall Key, Lee A. Jackson, S. Dee Hanson, 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. Thomas L. GRACE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. Affirmed on opinion of Tax Court.