Antonio and Luzviminda Pungot - Page 1

                                 T.C. Memo. 2000-60                                   

                               UNITED STATES TAX COURT                                

                     ANTONIO & LUZVIMINDA PUNGOT, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 20036–97.                Filed February 24, 2000.           

               Richard J. Sapinski, for petitioners.                                  
               Robert F. Saal and Guy G. Lavignera, for respondent.                   

                                 MEMORANDUM OPINION                                   

               FAY, Judge:  Respondent determined deficiencies of $10,756             
          and $10,974 in petitioners’ 1994 and 1995 Federal income taxes,             
          respectively.  After concessions, the issue for decision is                 
          whether section 469(c)(7)(D)(ii)1 is unconstitutional.                      

               1All section references are to the Internal Revenue Code in            
          effect for 1994 and 1995, and all Rule references are to the Tax            
          Court Rules of Practice and Procedure, unless otherwise noted.              

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