Citation Codes Equivalent Citations citation codes Docket Number No. 76. Attorney(S) L.W. Post, Sp. to , for Roswell L. Gilpatric, of New York City, 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 affirmed on the authority of Commissioner v. Branch, 1 Cir., 114 F.2d 985.