Tom I. Lincir and Diane C. Lincir - Page 1

                                 T.C. Memo. 1999-98                                   

                               UNITED STATES TAX COURT                                

                  TOM I. LINCIR AND DIANE C. LINCIR, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 22934-89.            Filed March 29, 1999.                  

               Michael D. Savage and Louis Samuel, for petitioners.                   
               Wilton A. Baker and Kim A. Palmerino, for respondent.                  

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               DAWSON, Judge:  This case was assigned to Chief Special                
          Trial Judge Peter J. Panuthos pursuant to the provisions of                 
          section 7443A(b)(4) and Rules 180, 181, and 183.1  The Court                
          agrees with and adopts the opinion of the Special Trial Judge,              
          which is set forth below.                                                   

          1    All section references are to the Internal Revenue Code of             
          1954, as amended and in effect for the years in issue, unless               
          otherwise indicated.  All Rule references are to the Tax Court              
          Rules of Practice and Procedure.                                            

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