Citation Codes Equivalent Citations citation codes Docket Number No. 3493. Attorney(S) Wilton H. Wallace Joseph C. McGarraghy, both of Washington, D.C., for Sewall Key, Sp. to , for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. Morris SCHAPIRO, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. Judgment affirming decision of Board of Tax Appeals filed.