Your search Jack S. James and Carol N. James; Glen E. Michael and Sybilh. Michael; A.f. Boudreau, Jr., and Katherine F. Boudreau;david G. Ownby and Kathleen Ownby; Jeffry H. Cope and Marye. Cope; and Robert S. Cope and Phyllis H. Cope,petitioners-appellants, v. Commissioner of Internal Revenue, Respondent-appellee did not match any document.