Citation Codes Equivalent Citations citation codes Docket Number No. 4499. Attorney(S) James W. Morris, , Sewall Key, Sp. to , J.P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D.C., for petitioner cross- Abram P. Staples, , of Virginia, for respondents cross- Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. Guy T. HELVERING, Commissioner of Internal Re v. nue, Petitioner and Cross-Respondent, PER CURIAM. Case entered dismissed under Rule 23 in accordance with agreement of counsel.