Berst v. Commissioner Date Filed: March 21st, 1997 Citations: 1997 T.C. Memo. 137, 73 T.C.M. 2338, 73 Fair Empl. Prac. Cas. (BNA) 737, 1997 Tax Ct. Memo LEXIS 150 Docket Number: Docket No. 5346-95