Citation Codes Equivalent Citations citation codes Docket Number No. 373. Attorney(S) Frederick L. Pearce, of Washington, D.C. (George M. Morris, Morris, Kix-Miller Baar, all of Washington, D.C., of counsel), for James W. Morris, , Sewall Key, Sp. to , Edward J. Ennis, of New York City, for Judges Harrie Brigham Chase See more information ... Smart Summary Please sign up to generate summary. Philip J. COGAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. Order affirmed on the authority of Gregory v. Helvering, 293 U.S. 465, 55 S.Ct. 266, 79 L.Ed. 596, 97 A.L.R. 1355.