Citation Codes Equivalent Citations citation codes Docket Number Nos. 12448-12450. Attorney(S) J.P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D.C., for Harold J. Requartte, 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. Petitions to review decisions of United States Board of Tax Appeals docketed and dismissed, on motion of petitioner and consent of respondents.