Citation Codes Equivalent Citations citation codes Docket Number No. 4484. Attorney(S) Albert E. James, of Washington, D.C., for G.A. Youngquist, , C.M. Charest, Counsel, Bureau of Internal Revenue, of Washington, D.C., Dwight H. Green, of Chicago, , for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. ESTATE of Charles H. BRACKETT, Deceased, etc., v. COMMISSIONER OF INTERNAL REVENUE. PER CURIAM. Order of the Board of Tax Appeals affirmed pursuant to stipulation of counsel.