Citation Codes Equivalent Citations citation codes Docket Number No. 5550. Attorney(S) John W. Ford, of Youngstown, Ohio (Kennedy, Manchester, Ford, Bennett Powers, of Youngstown, Ohio, on the brief), for John V. Groner, of Washington, D.C. (G.A. Youngquist, , J. Louis Monarch, C.M. Charest, Allin H. Pierce, all of Washington, D.C., on the brief), for Judges Charles Harwood Moorman Xenophon Hicks Smith Hickenlooper See more information ... Smart Summary Please sign up to generate summary. Frank HITCHCOCK, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. PER CURIAM. The petition for rehearing in this case is granted, and the order of the Board of Tax Appeals reversed, upon authority of the decision of the Supreme Court in Burnet v. Logan, 51 S. Ct. 550, 75 L. Ed. ___, decided May 18, 1931.