Citation Codes Equivalent Citations citation codes Docket Number No. 7078. Attorney(S) Dempsey Mackay Howard W. Reynolds, all of Los Angeles, , for Judges Curtis Dwight Wilbur William Henry Sawtelle See more information ... Smart Summary Please sign up to generate summary. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of H.C. STONE, Estate of W.L. Hodges, W.L. Hodges, Trustee, H.C. Chenoworth, M.H. Graham, and G.H. Moore, Respondents. PER CURIAM. Upon motion of counsel for respondents, ordered petition to review herein dismissed for failure of petitioner to file record and docket cause; mandate forthwith.