Citation Codes Equivalent Citations citation codes Docket Number No. 9867. Attorney(S) Perry W. Shrader, of Kansas City, Mo., for Sewall Key, Sp. to , 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. J.C. NICHOLS REALTY CO., Petitioner, v. Guy T. HELVERING, Commissioner of Internal Re PER CURIAM. Petition to review decision of United States Board of Tax Appeals docketed and dismissed without costs to either party in this court, on motion of respondent and consent of petitioner.