Citation Codes Equivalent Citations citation codes Docket Number No. 11521. Attorney(S) J.P. Wenchel, Chief Counsel, Bureau of Internal Revenue, Claude R. Marshall, Sp. , Bureau of Internal Revenue, both of Washington, D.C., for Daniel N. Kirby Harry W. Kroeger, both of St. Louis, Mo., for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. Guy T. HELVERING, Commissioner of Internal Re v. nue, Petitioner, PER CURIAM. Petition to review decision of United States Board of Tax Appeals dismissed without costs to either party in this court, on motion of petitioner.