Citation Codes Equivalent Citations citation codes Docket Number No. 3641. Attorney(S) Thomas M. Wilkins, of Washington, D.C., for E. Barrett Prettyman, Counsel, Bureau of Internal Revenue, of Washington, D.C., for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. WARD M. CANADAY, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. Case dismissed under Rule 20, in accordance with agreement of attorneys.