James Polakof v. Commissioner of Internal Revenue, Roy C. Peterson v. Commissioner of Internal Revenue, Lee E. Schwartz and Vera J. Schwartz v. Commissioner of Internal Revenue, Roman J. And Lorraine A. Oleynik v. Commissioner of Internal Revenue, David and Frances Stevenson v. Commissioner of Internal Revenue, Arlin Blackwell and Sharon Blackwell v. Commissioner of Internal Revenue, Clarence H. Steinhebel Gertrude Steinhebel Michael A. Baker Sue B. Baker Leonard A. Vinci Ken B. Teakle Marilyn L. Teakle John Ferreri June Ferreri Dean S. Merrick Marilyn Merrick Francis X. Driscoll Patricia B. Driscoll v. Commissioner of Internal Revenue · Ninth Circuit Court of Appeals · 1987 | Caselegis