WILLIAM F. SMITH, APPELLANT, v. COMMISSIONER OF INTERNAL REVENUE, APPELLEE. No. 89-2932.United States Court of Appeals, Eighth Circuit.Submitted October 11, 1990. Decided February 5, 1991. Page 251 Lewis H. Mathis, Little Rock, Ark., for appellant. David English Carmack, Washington, D.C., for appellee. Appeal from the United States Tax Court. Before BOWMAN and WOLLMAN, Circuit Judges, […]