Citation Codes Equivalent Citations citation codes Docket Number No. 7591. Attorney(S) James W. Morris, of Washington, D.C., for Taft, Stettinius Hollister, of Cincinnati, Ohio, for Judges Xenophon Hicks Florence Ellinwood Allen Elwood Hamilton See more information ... Smart Summary Please sign up to generate summary. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Robert A. TAFT, Trustee under Last Will and Testament of Charles Phelps Taft, Deceased, Respondent. PER CURIAM. The order of the Board of Tax Appeals is affirmed upon the authority of Williamson v. Commissioner, and Commissioner v. Williamson, 6 Cir., 100 F.2d 735, decided December 15, 1938.