Citation Codes Equivalent Citations citation codes Docket Number No. 11483. Attorney(S) A.W. Clapp, Charles W. Briggs, Wayne C. Gilbert, all of St. Paul, , for James W. Morris, , Sewall Key, Sp. to , J.P. Wenchel, Chief Counsel, Bureau of Internal Revenue, C.E. Lowery, Sp. , Bureau of Internal Revenue, both of Washington, D.C., for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. Charles Lesley AMES, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE. PER CURIAM. Cause remanded to Board of Tax Appeals for further proceedings, per stipulation of party.