Citation Codes Equivalent Citations citation codes Docket Number No. 362. Attorney(S) Frank J. Wideman, , Sewall Key John Hudson, Sp. to , for Cedric A. Major Vernon C. Ryder, both of New York City, for Judges Martin Thomas Manton See more information ... Smart Summary Please sign up to generate summary. OPINION COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Elizabeth B. WALLACE, Executrix under the Last Will and Testament of Emma A. Miller, Deceased, Respondent. PER CURIAM. Affirmed on the authority of McCormick v. Burnet, Commissioner, 283 U.S. 784, 51 S. Ct. 343, 75 L. Ed. 1413, and May v. Heiner, 281 U.S. 238, 50 S. Ct. 286, 74 L. Ed. 826, 67 A.L.R. 1244.