Citation Codes Equivalent Citations citation codes Docket Number No. 134. Attorney(S) Stewart M. Seymour John W. Drye, Jr., both of New York City, for Mabel Walker Willebrandt, , John Vaughan Groner, of Norfolk, Va., Dorothy A. Moncure, of Washington, D.C. (C.M. Charest, of Washington, D.C., of counsel), for Judges Martin Thomas Manton See more information ... Smart Summary Please sign up to generate summary. Henry V. POOR, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PER CURIAM. Affirmed in open court.