Citation Codes Equivalent Citations citation codes Docket Number No. 106. Attorney(S) Oscar E. Waer, of Grand Rapids, , for G.A. Youngquist, , William Cutler Thompson Sewall Key, Sp. to , both of Washington, D.C. (C.M. Charest, Counsel, Bureau of Internal Revenue, Stanley Suydam, Sp. , Bureau of Internal Revenue, both of Washington, D.C., of counsel), for Judges Thomas Walter Swan See more information ... Smart Summary Please sign up to generate summary. Charles E. DUNCAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. Decision affirmed.