Clarence D. Kightlinger - Page 1

                                 T.C. Memo. 1998-357                                  


                               UNITED STATES TAX COURT                                


                       CLARENCE D. KIGHTLINGER, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 13890-97.              Filed October 5, 1998.               
                                                                                     


               R. Wyatt Mick, Jr., for petitioner.*                                   
               Timothy S. Sinnott, for respondent.                                    


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

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

               * Briefs amicus curiae were filed by Robert W. Mysliwiec, on           
          behalf of Wayne E. and Judith A. Ellis, and by Mary A. Bridwell.            
                                                             (continued...)           




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