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forth in petitioners’ motion for reconsideration that are not
discussed herein, and we find them to be without merit and/or
irrelevant.17
To reflect the foregoing,
An Order denying petitioners’
motion for reconsideration will be
issued.
17With respect to petitioners’ reliance in petitioners’
motion for reconsideration on Alvarez v. Simmons Mkt. Research
Bureau, Inc., 839 F.2d 930 (2d Cir. 1988); Harper v. Commis-
sioner, 99 T.C. 533 (1992); Marcus v. Commissioner, 70 T.C. 562
(1978), affd. without published opinion 621 F.2d 439 (5th Cir.
1980); and Leavell v. Commissioner, T.C. Memo. 1996-117, we find
those cases to be materially distinguishable from the instant
cases and petitioners’ reliance on those cases to be misplaced.
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