Citation Codes Equivalent Citations citation codes Docket Number No. 3871. Attorney(S) Frank J. Wideman, , Robert H. Jackson, Counsel, Bureau of Internal Revenue, of Washington, D.C., for Robert Ash, of Washington, D.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, cause is docketed and dismissed. Order filed.