NAHEY v. COMMISSIONER OF INTERNAL REVENUE, 111 T.C. 256 (1998) BRIAN L. AND CAROLE J. NAHEY, PETITIONERS v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT Docket No. 8497-96.United States Tax Court. Filed October 21, 1998. W, a corporation, sued X for breach of contract and misrepresentation for failing to complete the installation of a computer system and sought […]