F I L E D United States Court of Appeals Tenth Circuit UNITED STATES COURT OF APPEALS NOV 16 2001 TENTH CIRCUIT PATRICK FISHER Clerk

JOHN W. CONNELLY and PHYLLIS M. CONNELLY,

Petitioners - Appellants,

v. No. 00-9011

COMMISSIONER OF INTERNAL (U.S. Tx.Ct.) REVENUE, (T.C.No. 627-98) Respondent - Appellee.

WILLIAM A. JACOBS and ANN M. JACOBS,

Petitioners - Appellants,

v. No. 00-9012

COMMISSIONER OF INTERNAL (U.S. Tx.Ct.) REVENUE, (T.C. No. 626-98) Respondent - Appellee.

ORDER AND JUDGMENT*

* This order and judgment is not binding precedent, except under the doctrines of law of the case, res judicata, and collateral estoppel.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. Before MURPHY, HALL**, and PORFILIO, Circuit Judges.

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.

Entered for the Court

Cynthia Holcomb Hall Circuit Judge

The Honorable Cynthia Holcomb Hall, Circuit Judge, United States Court of **

Appeals for the Ninth Circuit, sitting by designation.

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