Citation Codes Equivalent Citations citation codes Docket Number No. 22. Attorney(S) Clarence N. Goodwin, of Washington, D.C. (Goodwin, Rosenbaum Meacham, of Washington, D.C., of counsel), for Bernard Chertcoff, of Washington, D.C., Samuel O. Clark, Jr., , Sewall Key J. Louis Monarch, Sp. to , for Judges Harrie Brigham Chase Jerome New Frank See more information ... Smart Summary Please sign up to generate summary. Edith GOLDWASSER, Petitioner, v. Joseph D. NUNAN, Commissioner of Internal Re PER CURIAM. Affirmed on authority of Groman v. Commissioner, 302 U.S. 82, 654, 58 S.Ct. 108, 82 L.Ed. 63; and Helvering v. Bashford, 302 U.S. 454, 58 S.Ct. 307, 82 L.Ed. 367.