Citation Codes Equivalent Citations citation codes Docket Number No. 147. Advocates Gerald Donovan, of New York City, for Joseph M. Jones, to , for Judges Harrie Brigham Chase See more information ... Smart Summary Please sign up to generate summary. OPINION R. SIMPSON CO., Inc., Petitioner, v. Guy T. HELVERING, Commissioner of Internal Re PER CURIAM. Affirmed as to the first point, on the authority of Noteman v. Welch, 1 Cir., 108 F.2d 206; and as to the second, on the authority of O'Sullivan Rubber Co. v. Commissioner, 2 Cir., 120 F.2d 845.