Your search Theodore L. Baetens and Joyce R. Baetens, Petitioners-appellees, v. Commissioner of Internal Revenue, Respondent-appellant.donald L. Benbow; Patricia J. Benbow; Daniel W. Cass, Jr.;barbara Cass; Earl R. Lueckel; Lois E. Lueckel; Frederice. Saunders; Mary Alice Saunders; William H. Strong; Andella K. Strong, Petitioners-appellees, v. Commissioner of Internal Revenue, Respondent-appellant did not match any document.