Citation Codes Equivalent Citations citation codes Docket Number No. 2866. Attorney(S) Mr. J.P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D.C., for N.E. Snyder, of Kansas City, , for Judges Orie Leon Phillips Sam Gilbert Bratton Alfred Paul Murrah See more information ... Smart Summary Please sign up to generate summary. COMMISSIONER OF INTERNAL REVENUE v. RIVERVIEW STATE BANK. PER CURIAM. Petition to review, 1 T.C. 1147, dismissed on motion of petitioner.