Citation Codes Equivalent Citations citation codes Docket Number No. 375. Attorney(S) Breed, Abbott Morgan, of New York City (John B. Nash Paul L. Peyton, both of New York City, of counsel), for Frank J. Wideman, , Sewall Key John Hudson, Sp. to , for Judges Martin Thomas Manton See more information ... Smart Summary Please sign up to generate summary. Gladys G. TERBELL, Joseph B. Terbell, Jr., and Thomas G. Terbell, as Executors of the Estate of Joseph B. Terbell, Deceased, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. Affirmed on the authority of Bonwit, Teller Co. v. Commissioner (C.C.A.) 53 F.2d 381, 82 A.L.R. 325, Bedell v. Commissioner (C.C.A.) 30 F.2d 622, and Central Bank Block Ass'n v. Commissioner, 57 F.2d 5 (C.C.A. 5).