Walter A. Barniskis and Mary Sue Barniskis - Page 1

















                                 T.C. Memo. 1999-258                                  


                               UNITED STATES TAX COURT                                


             WALTER A. BARNISKIS AND MARY SUE BARNISKIS, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 18029-97.                   Filed August 4, 1999.           


               Scott M. Nelson and Robert B. Patterson, for petitioners.              
               Blaine C. Holiday, for respondent.                                     


                                 MEMORANDUM OPINION                                   

               DINAN, Special Trial Judge:   This case was heard pursuant             
          to the provisions of section 7443A(b)(3) and Rules 180, 181, and            
          182.1                                                                       


          1         Unless otherwise indicated, all section references are            
          to the Internal Revenue Code in effect for the taxable years in             
                                                             (continued...)           




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