
    Gary D. and Lindy H. Combrink, Petitioners v. Commissioner of Internal Revenue, Respondent
    Docket No. 13580-99.
    Filed May 15, 2001.
   By order dated August 14, 2001, this opinion filed May 15, 2001 was withdrawn. This opinion now appears at 117 T.C. 82 (2001).  