Citation Codes Equivalent Citations citation codes Docket Number No. 5548. Advocates 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. OPINION 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.