Citation Codes Equivalent Citations citation codes Docket Number No. 11959. Attorney(S) Louis A. Spiess, of Washington, D.C., for Samuel O. Clark, Jr., , J.P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D.C., for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. MILLER PAINE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE. PER CURIAM. Petition to Review decision of Board of Tax Appeals dismissed, on motion of petitioner and consent of respondent, without taxation of costs in favor of either of the parties in this Court.