Citation Codes Equivalent Citations citation codes Docket Number No. 2220. Attorney(S) J.P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D.C., for Edward Z. Klahr, of Denver, , for Judges Orie Leon Phillips Robert E. Lewis See more information ... Smart Summary Please sign up to generate summary. Guy T. HELVERING, Commissioner of Internal Re v. nue, PER CURIAM. Petition for review dismissed on motion of petitioner.