Citation Codes Equivalent Citations citation codes Docket Number No. 7571. Attorney(S) James W. Morris, Sewall Key, Morrison Shafroth, all of Washington, D.C., for L.A. Luce, of Washington, D.C., for Judges Xenophon Hicks Charles Casper Simons Florence Ellinwood Allen See more information ... Smart Summary Please sign up to generate summary. COMMISSIONER OF INTERNAL REVENUE v. UNION GUARDIAN TRUST COMPANY, as Administrator with Will Annexed of the Estate of Carl H.L. Flintermann, Deceased. PER CURIAM. It is ordered that the appeal in this cause be and the same is dismissed, pursuant to stipulation of counsel.