Citation Codes Equivalent Citations citation codes Docket Number No. 224. Attorney(S) S. Wallace Dempsey, of Washington, D.C. (Thomas Dowd, of Salamanca, N.Y., of counsel), for appellants. Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, John MacC. Hudson, and Ellis N. Slack, Sp. Assts. to Atty. Gen., for appellee. Judges Edwin Stark Thomas Thomas Walter Swan Harrie Brigham Chase See more information ... Smart Summary Please sign up to generate summary. MICHAEL et al. v. COMMISSIONER OF INTERNAL REVENUE. PER CURIAM. Decision affirmed on opinion below.