Citation Codes Equivalent Citations citation codes Docket Number No. 4149. Attorney(S) Theodore B. Benson, of Washington, D.C., for Robert H. Jackson, , Wm. J. Samford, Department of Justice, of Washington, D.C., for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. CITIZENS NATIONAL BANK OF ORANGE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. Cause docketed and remanded to Board of Tax Appeals, in accordance with stipulation of attorneys.