COMMISSIONER OF INTERNAL REVENUE, Petitionerv. ROBERT P. GROETZINGER. Supreme Court of the United States 480 U.S. 23, 107 S.Ct. 980, 94 L.Ed.2d 25, 59 A.F.T.R.2d 87-532, 55 USLW 4175, 87-1 USTC ¶ 9191, 1987-1 C.B. 77 (Cite as: 480 U.S. 23, 107 S.Ct. 980) No. 85-1226. Argued December 8, 1986. Decided February 24, 1987. Taxpayer brought an action seeking redetermination of deficiency asserted...