Citation Codes Equivalent Citations citation codes Docket Number No. 4150. Advocates 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. OPINION Albert C. WHITAKER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. Cause docketed and dismissed on motion of respondent.