Citation Codes Equivalent Citations citation codes Docket Number No. 7169. Attorney(S) Marcel E. Cerf, Henry Atkinson, Herbert A. Leland, all of San Francisco, , for C.M. Charest, Counsel, Bureau of Internal Revenue, of Washington, D.C., for Judges Curtis Dwight Wilbur Francis Arthur Garrecht See more information ... Smart Summary Please sign up to generate summary. Elise A. DREXLER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. Upon motion of counsel for respondent, consented to by counsel for petitioner, ordered petition to review dismissed; mandate forthwith.