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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