Your search Margaret L. Lockhart, Petitioner, v. Commissioner of Internal Revenue, Respondent.estate of Marshall L. Lockhart, Deceased, Robert W. Matthies, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent.estate of Marshall L. Lockhart, Deceased, Robert W. Matthies, Executor, and Margaret L. Lockhart, Petitioners, v. Commissioner of Internal Revenue, Respondent did not match any document.