Citation Codes Equivalent Citations citation codes Docket Number No. 2956. Attorney(S) Samuel O. Clark, Jr., , J.P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D.C., for Allan K. Perry, of Phoenix, , 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. INTERNATIONAL INSURANCE COMPANY. PER CURIAM. Petition to review dismissed on motion of petitioner.