Citation Codes Equivalent Citations citation codes Docket Number No. 6896. Attorney(S) Robert H. Jackson, , for John W. Peck, of Cincinnati, Ohio, for Judges Xenophon Hicks Charles Casper Simons Florence Ellinwood Allen See more information ... Smart Summary Please sign up to generate summary. COMMISSIONER OF INTERNAL REVENUE v. L.B. REAKIRT. PER CURIAM. The order of the Board of Tax Appeals is affirmed upon the authority of Kornhauser v. United States, 276 U.S. 145, 48 S.Ct. 219, 72 L.Ed. 505; Com'r of Int. Rev. v. Continental Screen Co., 58 F.2d 625 (C.C.A.6); and Bliss v. Com'r of Int. Rev., 57 F.2d 984 (C.C.A.6).