Citation Codes Equivalent Citations citation codes Docket Number No. 160. Advocates Robert H. Jackson, , Sewall Key Joseph M. Jones, Sp. to the , for Simpson, Thacher Bartlett, of New York City (Courtland Kelsey, Whitney North Seymour, Horace J. McAfee, all of New York City, of counsel), for Judges Martin Thomas Manton See more information ... Smart Summary Please sign up to generate summary. OPINION COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Winthrop H. BROOKS, Ashbel Tingley Wall, Jr., and George H. Howard, as Executors of the Estate of Frederick Brooks, Deceased, Respondents. PER CURIAM. Decision affirmed on the authority of Helvering v. St. Louis Union Trust Co., 296 U.S. 39, 56 S.Ct. 74, 80 L.Ed. 29, 100 A.L.R. 1239.