Dennis Harker v. CIR

___________ No. 95-2938 ___________ Dennis W. Harker, Mary Harker, * * Appellants, * * Appeal from the v. * United States Tax Court. * Commissioner of Internal * Revenue, * * Appellee. * ___________ Submitted: February 12, 1996 Filed: May 3, 1996 ___________ Before BOWMAN, BEAM, and LOKEN, Circuit Judges. ___________ BOWMAN, Circuit Judge. Dennis and Mary Harker appeal the decision of the Tax Court finding them liable for tax deficiencies and fraud penalties. For reversal, they argue that the Tax Court abused its discretion when it denied their motion to disqualify Jeffrey A. Schlei, an…