Citation Codes Equivalent Citations citation codes Docket Number No. 8186. Attorney(S) Jacob Rabkin, of New York City (Irving Warshaw Mark H. Johnson, both of New York City, on the brief), for Irving I. Axelrod, of Washington, D.C. (Samuel O. Clark, Jr., , Sewall Key Samuel H. Levy, Sp. to , on the brief), for Judges John Biggs Charles Alvin Jones Herbert Funk Goodrich See more information ... Smart Summary Please sign up to generate summary. L.O. KOVEN BROTHER, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. The decision of the United States Board of Tax Appeals, 47 B.T.A. 467, is affirmed.