Citation Codes Equivalent Citations citation codes Docket Number No. 14440. Attorney(S) Theron Lamar Caudle, , Ellis N. Slack, Sp. to , Charles Oliphant, Chief Counsel, Bureau of Internal Revenue, Claude R. Marshall, Sp. , Bureau of Internal Revenue, Washington, D.C., for E. Charles Eichenbaum, Little Rock, , for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. CROW-BURLINGAME COMPANY. PER CURIAM. Petition for Review of Decision of The Tax Court of the United States entered March 15, 1951, dismissed without taxation of costs in favor of either of the parties in this Court, on stipulation of parties. 15 T.C. 738.