Citation Codes Equivalent Citations citation codes Docket Number No. 10086. Attorney(S) Llewellyn A. Luce, of Washington, D.C., for J.P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D.C., for Judges Francis Arthur Garrecht Bert Emory Haney William Healy See more information ... Smart Summary Please sign up to generate summary. HOLLY DEVELOPMENT COMPANY v. COMMISSIONER OF INTERNAL REVENUE. PER CURIAM. On stipulation of counsel for respective parties, ordered petition to review herein dismissed, that a judgment be filed and entered accordingly, and that the mandate of this court in this cause issue forthwith.