Citation Codes Equivalent Citations citation codes Docket Number No. 48. Attorney(S) Frank J. Wideman, , Sewall Key Arnold Raum, Sp. to , for Taylor, Blanc, Capron Marsh Edwin W. Cooney, all of New York City (Russell L. Bradford, James D. Ouchterloney, George H. Craven, all of New York City, of counsel), for Judges Thomas Walter Swan See more information ... Smart Summary Please sign up to generate summary. OPINION COMMISSIONER OF INTERNAL REVENUE, Appellant, v. Flora M. BONNEY et al., as EXECUTRICES of James A. McDONALD Appellees. PER CURIAM. Affirmed on the authority of McCormick v. Burnet, Com'r, 283 U.S. 784, 51 S. Ct. 343, 75 L. Ed. 1413, May v. Heiner, 281 U.S. 238, 50 S. Ct. 286, 74 L. Ed. 826, 67 A.L.R. 1244, and Commissioner v. Wallace (C.C.A.) 71 F.2d 1002.