Your search Robert Lee Merritt and Winnie Merritt, G. Wesley Merritt and Fannie J. Merritt, Jack D. Merritt and Willa Gray Merritt, Virginia Bowling and Gladys Bowling, and James O. Watson, 3rd, and Lucy J. Watson, Petitioners, v. Commissioner of Internal Revenue, Respondent.commissioner of Internal Revenue, Petitioner, v. Paragon Jewel Coal Company, Inc., Respondent did not match any document.