Citation Codes Equivalent Citations citation codes Docket Number Nos. 5552-5554. 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. Mrs. Carrie L. SHAW, Executrix of Estate of John Shaw, v. COMMISSIONER OF INTERNAL REVENUE. PER CURIAM. Decrees of Board of Tax Appeals affirmed upon authority of opinion in Hitchcock v. Commissioner (No. 5550) 44 F.2d 756.