Citation Codes Equivalent Citations citation codes Docket Number No. 3353. Attorney(S) George M. Morris, of Washington, D.C., for C.M. Charest, Counsel, Bureau of Internal Revenue, of Washington, D.C., for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. OPINION SOUTHERN AMUSEMENT COMPANY, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. Case docketed and dismissed on motion of respondent.