Citation Codes Equivalent Citations citation codes Docket Number No. 5824. Attorney(S) John H. Tucker, Jr., of Shreveport, La., for G.A. Youngquist, , C.M. Charest, Counsel, Bureau of Internal Revenue, Robert L. Williams, Sp. , Bureau of Internal Revenue, both of Washington, D.C., Randolph C. Shaw, Sp. to the , for Judges Nathan Philemon Bryan See more information ... Smart Summary Please sign up to generate summary. Shelby J. BEENE and Mrs. Shelby J. Beene, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Rehearing denied August 4, 1930. BRYAN, Circuit Judge. It was stipulated by counsel that the above case should abide the result of the petition in the case of L.T. Waller and Mrs. L.T. Waller v. Commissioner of Internal Revenue (C.C.A.) 40 F.2d 892, this day decided and affirmed. Accordingly, the decision of the Board of Tax Appeals herein is affirmed.