David R. and Darlene Funk - Page 1

                                 T.C. Memo. 2001-291                                  

                               UNITED STATES TAX COURT                                

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

               Docket No. 10317-00.                 Filed November 2, 2001.           

               David R. and Darlene Funk, pro sese.                                   
               Jeremy McPherson, 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.  Unless otherwise                  
          indicated, section references are to the Internal Revenue Code as           
          amended, and all Rule references are to the Tax Court Rules of              

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