Citation Codes Equivalent Citations citation codes Docket Number No. 9018. Attorney(S) Elmer M. Cunningham, of Richmond, Va. (Walter L. Rice, of Richmond, Va., on the brief), for Harold C. Wilkenfeld, of Washington, D.C. (Samuel O. Clark, Jr., , Sewall Key Helen R. Carloss, Sp. to the , on the brief), for Judges John Biggs Herbert Funk Goodrich Gerald McLaughlin See more information ... Smart Summary Please sign up to generate summary. ESKIMO PIE CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. The decision of the Tax Court is affirmed upon the opinion by Judge Arundell, 4 T.C. 669.