Citation Codes Equivalent Citations citation codes Docket Number No. 357. Advocates 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. OPINION CALDWELL COMPANY, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. Order affirmed.