John J. Flynn and James H. Thomas - Page 1

                                 T.C. Memo. 2000-223                                  

                               UNITED STATES TAX COURT                                

                  JOHN J. FLYNN AND JAMES H. THOMAS, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 18090-99R.                   Filed July 28, 2000.           

               Michael Samuel Gordon, for petitioners.                                
               Sandra M. Jefferson, for respondent.                                   

                                 MEMORANDUM OPINION                                   

               PANUTHOS, Chief Special Trial Judge:  This matter is before            
          the Court on respondent's motion to dismiss for lack of                     
          jurisdiction.  The issue for decision is whether petitioners are            

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