Your search Theodore B. Livernois Trust of May 2, 1958, Theodore B. Livernois, Jr., and Albert L. Grigsby, Jr., Trustees, Petitioners-appellants, v. Commissioner of Internal Revenue, Respondent-appellee.alma G. Livernois, Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee.alma G. Livernois, Petitioner-cross-appellee, v. Commissioner of Internal Revenue, Respondent-cross-appellant did not match any document.