Greg McIntosh and Sheila R. McIntosh - Page 1
















                                 T.C. Memo. 2001-35                                   


                               UNITED STATES TAX COURT                                


                GREG McINTOSH AND SHEILA R. McINTOSH, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 15076-99.                Filed February 13, 2001.           

               This opinion was withdrawn by order dated March                        

          13, 2001.                                                                   




















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