Your search Wallace O. Leonard, Petitioner, v. Commissioner of Internal Revenue, Respondent.harry W. Holt, Petitioner, v. Commissioner of Internal Revenue, Respondent.rodney B. Pierce, Petitioner, v. Commissioner of Internal Revenue, Respondent.donald P. Kipp, Petitioner, v. Commissioner of Internal Revenue, Respondent.duffield W. Yacks, Petitioner, v. Commissioner of Internal Revenue, Respondent.frank O. Blunden, Petitioner, v. Commissioner of Internal Revenue, Respondent did not match any document.