Citation Codes Equivalent Citations citation codes Docket Number No. 9764. Attorney(S) Sewall Key, Sp. to the , C.M. Charest, Counsel, Bureau of Internal Revenue, of Washington, D.C., for Louis P. Donovan, of Shelby, , for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. Da v. d BURNET, Commissioner of Internal Re PER CURIAM. Cause docketed, and decision of Board of Tax Appeals reversed, with directions, etc., pursuant to stipulation of parties.