Citation Codes Equivalent Citations citation codes Docket Number No. 13190. Advocates Samuel O. Clark, Jr., , J.P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D.C., for John E. Hughes, of Chicago, , for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Martha Hooker WASHBURN. PER CURIAM. Petition for review docketed and dismissed, on motion of petitioner and consent of respondent.