T.C. Memo. 1998-122
UNITED STATES TAX COURT
GARY B. AND KATHLEEN MITCHELL, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket No. 20851-95. Filed March 30, 1998.
Douglas Scott Maynard and Basis J. Boutris, for petitioners.
Michael F. Steiner and Dale A. Zusi, for respondent.
SUPPLEMENTAL MEMORANDUM OPINION
GERBER, Judge: As set forth in a November 3, 1997, opinion,
T.C. Memo. 1997-493, the parties were required to provide the
* This opinion supplements a previously released opinion:
Mitchell v. Commissioner, T.C. Memo. 1997-493.
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