Citation Codes Equivalent Citations citation codes Docket Number No. 7829. Advocates Sydney A. Gutkin, of Newark, N.J., for John J. Pringle, Jr., of Washington, D.C., for Judges John Biggs Albert Branson Maris Herbert Funk Goodrich See more information ... Smart Summary Please sign up to generate summary. OPINION SPRING STREET REALTY CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. The decision of the Board of Tax Appeals is affirmed.