Citation Codes Equivalent Citations citation codes Docket Number No. 12945. Attorney(S) Leland W. Scott John W. Windhorst, both of Minneapolis, , for Samuel O. Clark, Jr., , Sewall Key, Sp. to , J.P. Wenchel, Chief Counsel, Bureau of Internal Revenue, John M. Morawski, , Bureau of Internal Revenue, both of Washington, D.C., for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. TWIN CITY RAPID TRANSIT CO. (MINNESOTA), Parent; and Minneapolis Street Railway Company, St. Paul City Railway Company, Twin City Motor Bus Company, and Minneapolis St. Paul Suburban Railroad Company, Subsidiaries, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE. PER CURIAM. Petition for review of decision of the Tax Court of the United States dismissed, with prejudice, on motion of petitioners approved by counsel for respondent.