Citation Codes Equivalent Citations citation codes Docket Number No. 63. Attorney(S) Charles E. Hotchkiss, Sydney G. Soons, J. Sterling Halstead, all of New York City, for G.A. Youngquist, , Sewall Key Andrew D. Sharpe, Sp. to (C.M. Charest, Counsel, Bureau of Internal Revenue, of Washington, D.C., James K. Polk, Jr., Sp. , Bureau of Internal Revenue, of Washington, D.C., of counsel), for Judges Martin Thomas Manton Harrie Brigham Chase See more information ... Smart Summary Please sign up to generate summary. Clarence B. DAVISON, as Sur PER CURIAM. Decision affirmed.