Citation Codes Equivalent Citations citation codes Docket Number No. 357. Attorney(S) Herman Goldman, of New York City (Benjamin Wiener, of Brooklyn, N Y, Arthur Rothstein, of New York City, of counsel), for J.P. Jackson Sewall Key, Sp. to (C.M. Charest, Counsel, Bureau of Internal Revenue, R.W. Wilson, Sp. , Bureau of Internal Revenue, both of Washington, D.C., of counsel), for Judges Thomas Walter Swan Harrie Brigham Chase See more information ... Smart Summary Please sign up to generate summary. CALDWELL COMPANY, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. Order affirmed.