RONALD J. LUTZ, JR. AND PAULA M. LUTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent United States Tax Court. T.C. Memo. 2002-89, 2002 WL 506881 (U.S.Tax Ct.), 83 T.C.M. (CCH) 1446, T.C.M. (RIA) 2002-089, 2002 RIA TC Memo 2002-089 (Cite as: T.C. Memo. 2002-89, 2002 WL 506881 (U.S.Tax Ct.)) No. 10211099. April 4, 2002. Taxpayers petitioned for redetermination of their liability for...