Citation Codes Equivalent Citations citation codes Docket Number No. 175. Advocates J. Nelson Anderson, of Washington, D.C. (Stanley Worth, of Washington, D.C., of counsel), for James W. Morris, , Sewall Key Arnold Raum, Sp. to , for Judges Thomas Walter Swan Robert Porter Patterson See more information ... Smart Summary Please sign up to generate summary. Jeanne Marie CABLE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. Decision affirmed on the authority of Baker v. Commissioner of Internal Revenue, 2 Cir., 80 F.2d 813.