Citation Codes Equivalent Citations citation codes Docket Number No. 8802. Attorney(S) S. Leo Ruslander, of Pittsburgh, Pa. (Samuel Kaufman and Elias Sunstein, both of Pittsburgh, Pa., on the brief), for petitioners. Bernard Chertcoff, of Washington, D.C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, A.F. Prescott, and Robert Koerner, Sp. Asst. to Atty. Gen., on the brief), for respondent. Judges John Biggs Gerald McLaughlin See more information ... Smart Summary Please sign up to generate summary. ESTATE of Oli v. Hume OLIVER, Deceased. William Hume OLIVER and Harbaugh Miller, Executors, Petitioners, PER CURIAM. The decision of the Tax Court is affirmed.