Your search Gilbert R. Miller and Rita Miller, Petitioners-appellees, v. Commissioner of Internal Revenue, Respondent-appellant.james B. Kurtz and Katherine Kurtz, Petitioners-appellees, v. Commissioner of Internal Revenue, Respondent-appellant.w.c. Kurtz, Jr. and Alma Mae Kurtz, Petitioners-appellees, v. Commissioner of Internal Revenue, Respondent-appellant,dorchester Partners, Edward O. Thorp and Vivian S. Thorp;i.c. Hemmings; Chicago Board of Trade and Chicagomercantile Exchange, Amici Curiae did not match any document.