Citation Codes Equivalent Citations citation codes Docket Number Nos. 145-148. Attorney(S) Roswell L. Gilpatric, of New York City, for Helen R. Carloss, Sp. to , for Judges Harrie Brigham Chase See more information ... Smart Summary Please sign up to generate summary. Mary Flagler CARY, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Re PER CURIAM. Orders affirmed on the authority of Van Vranken v. Helvering, 2 Cir., 115 F.2d 709.