Citation Codes Equivalent Citations citation codes Docket Number No. 171. Attorney(S) Raymond P. McNulty, of Brooklyn, N.Y., pro se, H. Kennedy McCook, of Washington, D.C., for James W. Morris, , Sewall Key Berryman Green, Sp. to , for Judges Martin Thomas Manton Harrie Brigham Chase See more information ... Smart Summary Please sign up to generate summary. Raymond P. McNULTY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. Affirmed on the authority of Metcalf Eddy v. Mitchell, 269 U.S. 514, 46 S.Ct. 172, 70 L.Ed. 384; Medalie v. Com'r, 2 Cir., 77 F.2d 300; Buckner v. Com'r, 2 Cir., 77 F.2d 297.