Your search Robert L. Dufresne; Carolyn S. Dufresne, Petitioners-appellants, v. Commissioner, Internal Revenue Service, Respondent-appellee.jerry Dixon; Patricia Dixon, Petitioners-appellants, v. Commissioner, Internal Revenue Service, Respondent-appellee.richard Hongsermeier; Fiorella Hongsermeier, Petitioners-appellants, v. Commissioner, Internal Revenue Service, Respondent-appellee.hoyt W. Young; Barbara D. Young, Petitioners-appellants, v. Commissioner, Internal Revenue Service, Respondent-appellee.terry D. Owens; Gloria Owens, Petitioners-appellants, v. Commissioner, Internal Revenue Service, Respondent-appellee.ralph Rina, Petitioner-appellant, v. Commissioner, Internal Revenue Service, Respondent-appellee did not match any document.