Citation Codes Equivalent Citations citation codes Docket Number No. 3110. Attorney(S) Samuel O. Clark, Jr., , Sewall Key, Sp. to , J.P. Wenchel, Chief Counsel, Claude R. Marshall, Sp. , Bureau of Internal Revenue, both of Washington, D.C., for Robert E. Mark, of Salt Lake City, Utah, for Judges Orie Leon Phillips Walter August Huxman Alfred Paul Murrah See more information ... Smart Summary Please sign up to generate summary. COMMISSIONER OF INTERNAL REVENUE v. Frank A. FISHER. PER CURIAM. Petitions for review dismissed on application of petitioner and stipulation of the parties.