Citation Codes Equivalent Citations citation codes Docket Number Nos. 5061, 5062. Attorney(S) Sewall Key, of Washington, D.C., Francis H. Horan, of New York City, for John E. McClure, of Washington, D.C. (Maude Ellen White Miller Chevalier, all of Washington, D.C., of counsel), for Judges Samuel Alschuler William Morris Sparks Louis FitzHenry See more information ... Smart Summary Please sign up to generate summary. COMMISSIONER OF INTERNAL REVENUE v. Leslie T. IGLEHEART. SAME PER CURIAM. On the authority of the decision of the Supreme Court in Helvering, Commissioner, v. Susan Dwight Bliss, 55 S. Ct. 17, 79 L. Ed. ___, handed down November 5, 1934, the decision herein of the Board of Tax Appeals is affirmed.