Citation Codes Equivalent Citations citation codes Docket Number No. 164, Docket 20394. Attorney(S) George F. Thompson Warner F. Thompson, both of Lockport, N Y, for Carton Fox, of Washington, D.C., Sewall Key, Acting , Lee A. Jackson Norman S. Altman, Sp. to , for Judges Harrie Brigham Chase Jerome New Frank See more information ... Smart Summary Please sign up to generate summary. George F. THOMPSON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. Affirmed on opinion of the Tax Court of the United States, 6 T.C. 285.