Your search Charles S. Lerman and Barbara Lerman, Cross-appellants Atno. 90-1835 Appellees at No. 90-1813, v. Commissioner of Internal Revenue, Appellant at No. 90-1813cross-appellee at No. 90-1835.joseph L. Fraites and Evelyn Fraites, Cross-appellants Atno. 90-1836 Appellees at No. 90-1814, v. Commissioner of Internal Revenue, Appellant at No. 90-1814cross-appellee at No. 90-1836.dwight B. Massey and Joann v. Massey, Cross-appellants Atno. 90-1837 Appellees at No. 90-1815, v. Commissioner of Internal Revenue, Appellant at No. 90-1815cross-appellee at No. 90-1837 did not match any document.