Citation Codes Equivalent Citations citation codes Docket Number Nos. 145-148. Advocates 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. OPINION 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.