Citation Codes Equivalent Citations citation codes Docket Number No. 11046. Attorney(S) James W. Morris, , for Chase Morsey, of St. Louis, Mo., for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. Guy T. HELVERING, Commissioner of Internal Re v. nue, Petitioner, PER CURIAM. Petition to review decision of the United States Board of Tax Appeals docketed and dismissed on motion of petitioner and consent of respondent.