Citation Codes Equivalent Citations citation codes Docket Number No. 5548. Attorney(S) Kennedy, Manchester, Ford, Bennett Powers, of Youngstown, Ohio, for C.M. Charest, of Washington, D.C., for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. Henry W. HEEDY v. COMMISSIONER OF INTERNAL REVENUE. PER CURIAM. Decree of Board of Tax Appeals affirmed upon authority of opinion in Hitchcock v. Commissioner (No. 5550) 44 F.2d 756.