Gary D. and Lindy Combrink - Page 1













                                   116 T.C. No. 24                                    


                               UNITED STATES TAX COURT                                


                    GARY D. AND LINDY H. COMBRINK, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 13580-99.                  Filed May 15, 2001.              
                                                                                     
               This opinion was withdrawn by order dated                              

          August 14, 2001.                                                            























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