T.C. Memo. 1999-138
UNITED STATES TAX COURT
PAUL F. DICKIE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
PAUL F. DICKIE AND SHERRY L. DICKIE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 9614-98, 9615-98. Filed April 26, 1999.
Leslie A. Anderson, for petitioners.
Gail K. Gibson, for respondent.
MEMORANDUM OPINION
PAJAK, Special Trial Judge: This case was heard pursuant to
section 7443A(b)(3) and Rules 180, 181, and 182. All section
references are to the Internal Revenue Code in effect for the
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