Citation Codes Equivalent Citations citation codes Docket Number No. 8994. Attorney(S) Benjamin H. Saunders, of Washington, D.C., for C.M. Charest, Counsel, Bureau of Internal Revenue, of Washington, D.C., for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. MAPLE COAL COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE. PER CURIAM. Petition to review docketed and dismissed without costs to either party in this court, on motion of petitioner and consent of respondent.