William B. Berry and Marjorie S. Berry - Page 1
















                                 T.C. Memo. 2001-323                                  


                               UNITED STATES TAX COURT                                


               WILLIAM B. BERRY AND MARJORIE S. BERRY, Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 6786-00.                 Filed December 28, 2001.           


               Marcia Allen Broughton, for petitioners.                               
               Julia L. Wahl, for respondent.                                         


                                 MEMORANDUM OPINION                                   

               DAWSON, Judge:  This case was assigned to Special Trial                
          Judge Daniel J. Dinan pursuant to the provisions of section                 
          7443A(b)(5)and Rules 180, 181, and 183.1  The Court agrees with             



          1  Unless otherwise indicated, section references are to the                
          Internal Revenue Code as amended, and Rule references are to the            
          Tax Court Rules of Practice and Procedure.                                  




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