Crittenden, who was within about 100 yards of Gibson’s tank when he fired, said the tankers believed they were firing on an Iraqi forward artillery observer.

”This incident has been investigated by the Pentagon and several media organizations, and no evidence has been produced to suggest this was anything but a tragic accident of war by well-intentioned soldiers who had been in combat for up to 30 hours,’’ Crittenden said.

”The men who were killed accepted the same risk that all of us did who went willingly to Iraq, and unfortunately they paid the full price for their devotion to their professions.’’