Citation Codes Equivalent Citations citation codes Docket Number No. 8852. Attorney(S) G.A. Youngquist, , C.M. Charest, Counsel, Bureau of Internal Revenue, S. Suydam, Sp. , Bureau of Internal Revenue, both of Washington, D.C., for Edward P. Smith Frank E. Sheehan, both of Omaha, , for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. Da v. d BURNET, Commissioner of Internal Re PER CURIAM. Petition to review decision of United States Board of Tax Appeals dismissed without costs to either party in this court, on motion of petitioner.