Howard L. Burris, Sr. and Barbara J. Burris - Page 1
















                                 T.C. Memo. 2001-49                                   


                               UNITED STATES TAX COURT                                


             HOWARD L. BURRIS, SR. AND BARBARA J. BURRIS, Petitioners v.              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 11776-99.          Filed February 28, 2001.                 

               Howard L. Burris, Sr., pro se.                                         
               Michele A. Yates and William J. Gregg, for respondent.                 

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               GERBER, Judge:  This case was assigned to Chief Special                
          Trial Judge Panuthos pursuant to Rules 180, 181, and 183.1   The            
          Court agrees with and adopts the opinion of the Special Trial               
          Judge, which is set forth below.                                            


               1    Unless otherwise indicated, section references are to             
          the Internal Revenue Code in effect for the years in issue, and             
          all Rule references are to the Tax Court Rules of Practice and              
          Procedure.                                                                  




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