Your search Chesapeake Manufacturing Company, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent.hyman Land and Sadie Belle Land, Petitioners, v. Commissioner of Internal Revenue, Respondent.jacob Land and Dora Land, Petitioners, v. Commissioner of Internal Revenue, Respondent.estate of David Land, Deceased, Maryland National Bank, Executor, and Bessie Land, Petitioners, v. Commissioner of Internal Revenue, Respondent did not match any document.