Your search Leo Perlman and Sima Perlman, Petitioners-appellants, v. Commissioner of Internal Revenue, Respondent-appellee.estate of Paul Backer, by Leo Perlman, Abraham S. Guterman, Alfred G. Baker Lewis, and Charles Backer, Executors, and Julia Backer, Petitioners-appellants, v. Commissioner of Internal Revenue, Respondent-appellee did not match any document.