Your search Joe C. Davis, Estate of Rascoe B. Davis, Third Nationalbank, Executor and Delta C. Davis,petitioners-appellants, Cross Appellees, v. Commissioner of Internal Revenue, Respondent-appellee(81-1127), Cross Appellant (81-1187).joe C. Davis, Petitioner-appellant, Cross Appellee, v. Commissioner of Internal Revenue, Respondent-appellee(81-1126), Cross Appellant (81-1187) did not match any document.