Citation Codes Equivalent Citations citation codes Docket Number No. 258. Advocates Morton K. Rothschild, to , for Truman Henson, of New York City, for Judges Harrie Brigham Chase See more information ... Smart Summary Please sign up to generate summary. Guy T. HELVERING, Commissioner of Internal Re v. nue, Petitioner, PER CURIAM. Affirmed on the authority of Groman v. Commissioner, 302 U.S. 82, 654, 58 S.Ct. 108, 82 L.Ed. 63, and Helvering v. Bashford, 302 U.S. 454, 58 S.Ct. 307, 82 L.Ed. 367.