Citation Codes Equivalent Citations citation codes Docket Number No. 8470. Attorney(S) James W. Morris, , for Judges Curtis Dwight Wilbur Clifton Mathews Bert Emory Haney See more information ... Smart Summary Please sign up to generate summary. William M. DAVEY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. Upon motion of counsel for respondent, ordered petition to review in above cause dismissed for failure of petitioner to file record and docket cause; mandate forthwith.