Your search Agro Science Co., and Bavaro Investment Co., Petitioners-appellants, v. Commissioner of Internal Revenue, Respondent-appellee.r & D Partners-82, and Donald D. Spear, Petitioners-appellants, v. Commissioner of Internal Revenue, Respondent-appellee.alpha Medical Research Associates, and Marc Geller,petitioners-appellants, v. Commissioner of Internal Revenue, Respondent-appellee did not match any document.