Citation Codes Equivalent Citations citation codes Docket Number No. 9083. Attorney(S) Henry B. Twombly, of New York City, for Leonard Sarner, of Washington, D.C., (Sewall Key, Acting , Helen R. Carloss, 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. Henry B. TWOMBLY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. Examination of the record in this case and consideration of the briefs and arguments of the parties convince us that the Tax Court reached the correct decision. Accordingly the decision is affirmed.