Citation Codes Equivalent Citations citation codes Docket Number No. 4. Attorney(S) Douglas, Armitage McCann, of New York City (Paul Armitage, Edward Holloway, William C. Shanley, Jr., all of New York City, of counsel), for Mabel Walker Willebrandt, , Sewall Key Morton P. Fisher, Sp. , C.M. Charest, General Counsel, Bureau of Internal Revenue, Shelby S. Faulkner, Sp. , Bureau of Internal Revenue, both of Washington, D.C., for Judges Martin Thomas Manton Thomas Walter Swan See more information ... Smart Summary Please sign up to generate summary. William C. SHANLEY, Jr., Mary Regis Shanley and Bernard M. Shanley, 2d, as Executors of the Estate of William C. Shanley, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. PER CURIAM. Order of the Board of Tax Appeals affirmed, on the authority of Union Pacific R. Co. v. Bowers, etc. (C.C.A.) 24 F.2d 788, certiorari denied October 8, 1928.