Citation Codes Equivalent Citations citation codes Docket Number No. 11399. Attorney(S) Chase Morsey, of St. Louis, Mo., for J.P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D.C., for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. LOUIS WERNER SAW MILL CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE. PER CURIAM. Petition to Review order of United States Board of Tax Appeals docketed and dismissed at costs of petitioner but without taxation of attorney's docket fee in favor of respondent, per stipulation of parties.