United States Tax Court February 21, 1990, Docket No. 21390-88 (Hight v. Commissioner)

JOE HIGHT, KIM RENE HIGHT GINSBACH, MICHELLE HIGHT, PAULA K. HIGHT TETRAULT, SAMMI HIGHT, SHAWN HIGHT, STARLA L. HIGHT JENSON, STEVE HIGHT, TAMMI HIGHT, TROY HIGHT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Hight v. Commissioner Docket No. 21390-88 United States Tax Court T.C. Memo 1990-81; 1990 Tax Ct. Memo LEXIS 81; 58 T.C.M. (CCH) 1457; T.C.M.