No. 88-1655.

877 F.2d 624 (1989)

Ronald L. LERCH and Dalene Lerch, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided June 21, 1989.

As Amended June 28, 1989.

Attorney(s) appearing for the Case

Merwin D. Grant, Beus, Gilbert, Wake & Morrill, Phoenix, Ariz., for petitioners-appellants.

Gary R. Allen, Chief, App. Sec., Tax Div., Dept. of Justice, Washington, D.C., William S. Rose, Jr., Asst. Atty. Gen., David I. Pincus, Tax Div., Dept. of Justice, POB 502, Washington, D.C., Stuart E. Horwich, Arlington, Va., for respondent-appellee.

Before BAUER, Chief Judge, WOOD, Jr. and KANNE, Circuit Judges.

HARLINGTON WOOD, Jr., Circuit Judge.

Taxpayers Ronald and Dalene Lerch appeal a decision of the United States Tax Court upholding deficiency determinations made by the Commissioner of Internal Revenue Service ("Commissioner") against the Lerches for the tax years 1977 through 1981. Although many issues were litigated before the Tax Court, in this appeal the taxpayers question only three of the Tax Court's rulings: (1) Did the Tax Court improperly deny the taxpayers...

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