Your search Lois W. Poinier, As Transferee of Helen Wodell Halbach, Appellant, v. Commissioner of Internal Revenue.w. Page Wodell, As Transferee of Helen Wodell Halbach, Appellant, v. Commissioner of Internal Revenue.estate of Helen Wodell Halbach, Deceased, Lois Wodellpoinier, Executrix Appellant, v. Commissioner of Internal Revenue did not match any document.