Citation Codes Equivalent Citations citation codes Docket Number No. 4150. Attorney(S) Frank C. Miller, of Pittsburgh, Pa., for Robert H. Jackson, , Herman Oliphant, Counsel, Department of Treasury, of Washington, D.C., for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. Albert C. WHITAKER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. Cause docketed and dismissed on motion of respondent.