Citation Codes Equivalent Citations citation codes Docket Number No. 1056. Attorney(S) Charles D. Hamel, of Washington, D.C., for Robert H. Jackson, Counsel, Bureau of Internal Revenue, of Washington, D.C., for Judges Robert E. Lewis Orie Leon Phillips See more information ... Smart Summary Please sign up to generate summary. SWEET CANDY COMPANY v. COMMISSIONER OF INTERNAL REVENUE. PER CURIAM. Petition dismissed for failure to prosecute.