David R. and Darlene Funk, et al. - Page 1
















                                 T.C. Memo. 2000-169                                  


                               UNITED STATES TAX COURT                                


                 DAVID R. AND DARLENE FUNK, ET AL.,1 Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 18510-99, 1366-00,          Filed May 23, 2000.            
                           1367-00,  1368-00,                                         
                           1369-00,  1370-00,                                         
                           1371-00.                                                   


               David R. Funk and Darlene Funk, pro se in docket No. 18510-            
          99.                                                                         
               Richard Marks (an officer), for petitioners in docket Nos.             
          1366-00 through 1371-00.                                                    


               1  Cases of the following petitioners are consolidated                 
          herewith:  David R. Funk, DC, Trust, Caribe Corp., Trustee,                 
          docket No. 1366-00; DF2 Management, Trust, Caribe Corp., Trustee,           
          docket No. 1367-00; Odessa Properties, Trust, Caribe Corp.,                 
          Trustee, docket No. 1368-00; D & D Leasing, Trust, Caribe Corp.,            
          Trustee, docket No. 1369-00; Computer Training Center, Trust,               
          Caribe Corp., Trustee, docket No. 1370-00; and Darlene Funk,                
          Trust, Caribe Corp., Trustee, docket No. 1371-00.                           




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