Citation Codes Equivalent Citations citation codes Docket Number No. 403. Attorney(S) James W. Morris, Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, and John G. Remey, Sp. Assts. to the Atty. Gen., for petitioner. James L. Banks, Jr., of New York City for respondent. Judges Martin Thomas Manton Thomas Walter Swan Harrie Brigham Chase See more information ... Smart Summary Please sign up to generate summary. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Charles H. MARSHALL, Administrator of the Estate of Josephine B. Marshall, Deceased, Respondent. PER CURIAM. Decision affirmed on the authority of Welch v. Hassett, 90 F.2d 833, decided June 1, 1937 (C.C.A.1), and Bullard v. Commissioner, 90 F.2d 144, decided May 25, 1937 (C.C.A.7).