United States Tax Court February 3, 1992, Docket No. 1374-91 (Harvey v. Commissioner)

DOUGLAS W. HARVEY, SR. AND JULIANN HARVEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Harvey v. Commissioner Docket No. 1374-91 United States Tax Court T.C. Memo 1992-67; 1992 Tax Ct. Memo LEXIS 72; 63 T.C.M. (CCH) 1982; T.C.M. (RIA) 92067; February 3, 1992, Filed *72 An order denying petitioners' motion will be issued. Joseph C. Schmitt, for petitioners. James F.