Citation Codes Equivalent Citations citation codes Docket Number No. 2806. Attorney(S) H.H. Shelton, of Washington, D.C., for Millar E. McGilchrist, Sp. (Mabel Walker Willebrandt, , J. Louis Monarch Randolph C. Shaw, Sp. , C.M. Charest, Counsel, Bureau of Internal Revenue, D.V. Hunter, Sp. , Bureau of Internal Revenue, both of Washington, D.C., on the brief), for Judges Edmund Waddill Henry Clay McDowell See more information ... Smart Summary Please sign up to generate summary. ADAMS, PAYNE GLEAVES, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. We find no error in the judgment of the Board of Tax Appeals, and it is accordingly affirmed. Affirmed.