Citation Codes Equivalent Citations citation codes Docket Number No. 3967. Attorney(S) Frank J. Wideman, , for C.A. Cochran, of Charlotte, N.C., for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. Guy T. HELVERING, Commissioner of Internal Re v. nue, Petitioner, PER CURIAM. On motion of petitioner, consented to by counsel for respondent, cause is docketed and dismissed.