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  1. We did not find results for: George W. Lukovsky and Elizabeth L. Lukovsky, Appellants, v. David J. Herstad, Group Manager, David A. Piet, Examiner,meade Whitaker, U.S. Tax Court Judge; Arthur F. Pank,revenue Officer, James C. Lanning, Attorney, Robert F.cunningham, Counsel, and Roscoe L. Egger, Jr., Commissionerof Internal Revenue, in Their Individual and Officialcapacity, Appellees,andgeorge W. Lukovsky and Elizabeth L. Lukovsky, Appellants, v. David J. Herstad, Group Manager, David A. Piet, Examiner,albert P. Brodin, Revenue Agent, Charles E. Clapp, Ii, U.s.tax Court Judge, Arthur F. Pank, Revenue Officer, James C.lanning, Attorney, Robert F. Cunningham, Counsel and Roscoel. Egger, Jr., Commissioner of Internal Revenue, in Theirindividual and Official Capacity, Appellees.

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