Citation Codes Equivalent Citations citation codes Docket Number No. 278. Attorney(S) Samuel O. Clark, Jr., , Sewall Key Michael H. Cardozo, IV, Sp. to , for William C. Breed, of New York City (Paul L. Peyton, Albert S. Rockwood, Herbert H. Foster, Jr., all of New York City, of counsel), for Judges Thomas Walter Swan Harrie Brigham Chase Jerome New Frank See more information ... Smart Summary Please sign up to generate summary. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Mrs. Jessie W. DONAHUE, Respondent. PER CURIAM. Order affirmed on the opinion below, 44 B.T.A. 329.