Citation Codes Equivalent Citations citation codes Docket Number No. 74. Attorney(S) William G. Murphy, of New York City, for Melva M. Graney, of Washington, D.C., for Judges Jerome New Frank See more information ... Smart Summary Please sign up to generate summary. Henry M. ORNE et al., Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. Affirmed on authority of Helvering v. Hallock, 309 U.S. 106, 60 S.Ct. 444, 84 L. Ed. 604, 125 A.L.R. 1368.