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Certain facts have been stipulated. The stipulation of
facts filed by the parties, with attached exhibits, is
incorporated herein by this reference. We have need to find few
facts in addition to those stipulated and, accordingly, shall not
separately set forth those findings. We include our additional
findings of fact in the discussion that follows. Petitioners
bear the burden of proof. Rule 142(a).
II. Background
A. Residence
Petitioners resided in Orlando, Florida, at the time the
petition was filed.
B. Patsy's Nursery; Petitioners’ Reputations
In 1976, petitioners started a business known as Patsy's
Nursery, an unincorporated proprietorship located in Orange
County, Florida. In their nursery, petitioners grew Hoya Carnosa
(Hoyas), ornamental plants commonly known as wax plants, and
citrus trees.
Petitioner Patricia P. Fabry quickly developed a reputation
for growing quality plants and, because of the high quality and
vivid color of her Hoyas, became known as the “Hoya Lady”.
Petitioner Carl J. Fabry also enjoyed a good reputation in the
agricultural field.
1(...continued)
answer is moot, and petitioners are entitled to deduct the legal
fees in question.
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