Citation Codes Equivalent Citations citation codes Docket Number No. 308. Attorney(S) Carolyn E. Agger, of Washington, D.C., Samuel O. Clark, Jr., , Sewall Key Lee A. Jackson, Sp. to , for Farnsworth L. Jennings, of New York City (Kenneth H. Hannan Albert J. Snook, both of New York City, of counsel), for Judges Thomas Walter Swan See more information ... Smart Summary Please sign up to generate summary. Guy T. HELVERING, Commissioner of Internal Re v. nue, Petitioner, PER CURIAM. Order, 40 B.T.A. 1145, reversed on the authority of Helvering v. Eubank, 311 U. S. 122, 61 S.Ct. 149, 85 L.Ed. 81, and Helvering v. Horst, 311 U.S. 112, 61 S.Ct. 144, 85 L.Ed. 75, 131 A.L.R. 655.