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
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