Citation Codes Equivalent Citations citation codes Docket Number No. 1630. Attorney(S) Charles H. Garnett, of Oklahoma City, , for James W. Morris, , J.P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D.C., for Judges Robert E. Lewis Orie Leon Phillips See more information ... Smart Summary Please sign up to generate summary. V.A. MANAHAN v. COMMISSIONER OF INTERNAL REVENUE. PER CURIAM. Petition for review dismissed on motion of petitioner at petitioner's costs.