Citation Codes Equivalent Citations citation codes Docket Number No. 12077. Attorney(S) Samuel O. Clark, Jr., , Sewall Key, Carleton Fox, Benjamin M. Brodsky, Sp. to , J.P. Wenchel, Chief Counsel, Bureau of Internal Revenue, John M. Morawski, Sp. , Bureau of Internal Revenue, both of Washington, D.C., for Earl Cline Frank Williams, both of Lincoln, , for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. Guy T. HELVERING, Commissioner of Internal Re v. nue, Petitioner, PER CURIAM. Petition to Review Decision of United States Board of Tax Appeals dismissed with prejudice, pursuant to stipulation.