Lynn, if you want your koi to reach their full potential, then I would go higher than the 100 gl rule. More like 500 gl per fish, a lot of people even say 500 gl for males and 1000 gl for females (or was that the other way around?

), so that would make it roughly 10.000 gl, and with the formular of height x length x depth x 7,5= gallons, you could calculate how you want it.
It depends where you live as well. If you have colder winters, I would go deeper with the digging, to keep the koi safe during the winter, since they are looking for the deepest spot in the pond during this time.
A new pond!! Thats great, especially with your hubbies approval!! I have to look forward to the same thing, a big pond infront of our house, but the pond is gonna be the last thing I am working on, but its in my mind a lot!!