COMMISSIONER OF INTERNAL REVENUE v. WOLF ENVELOPE COMPANY (an Ohio Corporation); COMMISSIONER OF INTERNAL REVENUE v. Jennie LITTMAN; COMMISSIONER OF INTERNAL REVENUE v. Alan L. LITTMAN; COMMISSIONER OF INTERNAL REVENUE v. Elsa L. SELDEN; COMMISSIONER OF INTERNAL REVENUE v. Rhoda L. AFFELDER; COMMISSIONER OF INTERNAL REVENUE v. Harry F. AFFELDER; COMMISSIONER OF INTERNAL REVENUE v. Doris L. LUX. COMMISSIONER OF INTERNAL REVENUE v. ESTATE of Nathan I. DRYFOOS, Deceased, The First National Bank of Miami, Executor