Citation Codes Equivalent Citations citation codes Docket Number No. 3106. Attorney(S) Allin H. Pierce, Sp. , Bureau of Internal Revenue, C.M. Charest, Counsel, Bureau of Internal Revenue, both of Washington, D.C., for John W. Townsend, of Washington, D.C., for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. Robert H. LUCAS, Commissioner of Internal Re v. nue, Petitioner, PER CURIAM. Case docketed and dismissed on motion of petitioner.