Citation Codes Equivalent Citations citation codes Docket Number No. 8817. Attorney(S) Frank W. Harris, of Philadelphia, Pa., for Miriam Lashley, of Washington, D.C. (Samuel O. Clark, Jr., , Sewall Key Helen R. Carloss, Sp. to , on the brief), for Judges John Biggs Gerald McLaughlin See more information ... Smart Summary Please sign up to generate summary. G. Elliott KRUSEN and Grace F. Krusen, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. The decision of the Tax Court is affirmed.