LEO MANZOLI AND MARY ANN MANZOLI, PETITIONERS, APPELLANTS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, APPELLEE. No. 89-1607.United States Court of Appeals, First Circuit.Heard January 11, 1990. Decided May 22, 1990. Page 102 Ronald J. McDougald, Boston, Mass., was on brief for petitioners, appellants. Doris D. Coles, Attorney, Tax Div., Dept. of Justice, with whom Shirley […]