WILLIAM B. AKERS AND JO ANN AKERS, PETITIONERS-APPELLANTS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE. No. 85-1127.United States Court of Appeals, Sixth Circuit.Argued March 4, 1986. Decided August 20, 1986. Page 244 Mark H. Westlake (argued), Tune, Entrekin White, Nashville, Tenn., for petitioners-appellants. Fred T. Goldberg, Jr., Chief Counsel, I.R.S., Michael L. Paup, Chief, Appellate Section, […]