Citation Codes Equivalent Citations citation codes Docket Number No. 9292. Attorney(S) Samuel Kaufman, of Pittsburgh, Pa. (Frank R.S. Kaplan, of Pittsburgh, Pa., Maurice J. Mahoney, of Washington, D.C., on the brief), for Irving I. Axelrod, of Washington, D.C. (Helen R. Carloss Norman S. Altman, Sp. to , on the brief), for Judges John Biggs Herbert Funk Goodrich John Joseph O'Connell See more information ... Smart Summary Please sign up to generate summary. Samuel Eugene BRAMER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. The decision of the Tax Court must be affirmed. See 6 T.C. 1027. Our conclusion is based upon Dobson v. Commissioner, 320 U.S. 489, 64 S.Ct. 239, 88 L.Ed. 248, and the later similar decisions of the Supreme Court.