Citation Codes Equivalent Citations citation codes Docket Number No. 7601. Attorney(S) Frank J. Wideman, , Robert H. Jackson, Counsel, Bureau of Internal Revenue, of Washington, D.C., for John L. McGinn, of San Francisco, , for Judges Curtis Dwight Wilbur William Henry Sawtelle See more information ... Smart Summary Please sign up to generate summary. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. McGINN ESTATE COMPANY, Respondent. PER CURIAM. Upon motion of counsel for petitioner, consented to by counsel for respondent, ordered appeal dismissed; mandate forthwith.