Citation Codes Equivalent Citations citation codes Docket Number No. 8884. Attorney(S) Walter M. Van Nort, of Dallas, , for A.F. Prescott Sewall Key, Sp. to , W. Morris, , J.P. Wenchel, Chief Counsel, Bureau of Internal Revenue, Ralph E. Smith, Sp. , Bureau of Internal Revenue, both of Washington, D.C., for Judges Samuel Hale Sibley See more information ... Smart Summary Please sign up to generate summary. Mrs. Willis R. DEARING, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. SIBLEY, Circuit Judge. On the authority of the decision in Willis R. Dearing v. Commissioner of Internal Revenue, 5 Cir., 102 F.2d 91, this day decided, the judgment of the Board of Tax Appeals in this case is affirmed.