Citation Codes Equivalent Citations citation codes Docket Number No. 355. Attorney(S) W.A. Seifert, of Pittsburgh, Pa., M.N. Fisher, of Washington, D.C. (Davis, Polk, Wardwell, Gardiner Reed, of New York City, Smith, Shaw, McClay Seifert, of Pittsburgh, Pa., of counsel), for G.A. Youngquist, , Helen R. Carloss Sewall Key, Sp. to (C.M. Charest, Counsel, Bureau of Internal Revenue, William E. Davis, Sp. , Bureau of Internal Revenue, both of Washington, D.C., of counsel), for Judges Harrie Brigham Chase See more information ... Smart Summary Please sign up to generate summary. L.H. PHILO CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. In accordance with the confession of error of the respondent, the depreciation of the petitioner's assets for the years 1924 and 1925 should be based upon the sum, $70,348.62. Otherwise the order is affirmed.