Citation Codes Equivalent Citations citation codes Docket Number No. 5545. Attorney(S) Harry B. Wassell, of Pittsburgh, Pa., for Frank J. Wideman, , Thomas A. Carpenter Sewall Key, Sp. to , for Judges Joseph Buffington Victor Baynard Woolley John Warren Davis See more information ... Smart Summary Please sign up to generate summary. Nancy K. McFEELY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE. PER CURIAM. This case depends on its own particular facts, and, as no precedent or principle is involved and we find ourselves in accord with the action of the Tax Board, we limit ourselves to affirmance of its order.