JOHN W. CONNELLY and PHYLLIS M. ═ CONNELLY, Petitioners - Appellants, v. COMMISSIONER OF INTERNAL ═ REVENUE, Respondent - Appellee. ═ WILLIAM A. JACOBS and ANN M. JACOBS, Petitioners - Appellants, v. ═ COMMISSIONER OF INTERNAL ═ REVENUE, Respondent - Appellee. ══════════, UNITED STATES COURT OF APPEALS TENTH CIRCUIT, Nos. 00-9011, 00-9012, November 16, 2001

JOHN W. CONNELLY and PHYLLIS M. ═ CONNELLY, Petitioners - Appellants, v. COMMISSIONER OF INTERNAL ═ REVENUE, Respondent - Appellee. ═ WILLIAM A. JACOBS and ANN M. JACOBS, Petitioners - Appellants, v. ═ COMMISSIONER OF INTERNAL ═ REVENUE, Respondent - Appellee. ══════════

UNITED STATES COURT OF APPEALS TENTH CIRCUIT

Nos. 00-9011, 00-9012

November 16, 2001

NON PUBLISHED OPINION

(U. S. Tax Court)

(T.C. Nos. 627-98, 626-98)

ORDER AND JUDGMENT ⁽¹⁾

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⁽¹⁾ This order and judgment is not binding precedent, except under the doctrines of law of the case, res judicata, and collateral estoppel. ═ This court generally disfavors the citation of orders and judgments; nevertheless, an order and judgment may be cited under the terms and conditions of 10th Cir. R. 36.3.

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Before MURPHY, HALL ⁽²⁾ , and PORFILIO, Circuit Judges.

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⁽²⁾ The Honorable Cynthia Holcomb Hall, Circuit Judge, United States Court of Appeals for the Ninth Circuit, sitting by designation.

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After reviewing the briefs of the parties and the record below, and having had the benefit of oral argument, we conclude that the tax court did not err. ═ We therefore affirm the judgment of the tax court on the basis of that court's opinion.

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Entered for the Court

Cynthia Holcomb Hall

Circuit Judge

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