T.C. Memo. 2000-342
UNITED STATES TAX COURT
RONALD N. AND KAREN M. GROSS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3440-98. Filed November 7, 2000.
Mark A. Pridgeon, for petitioners.
Blaine C. Holiday, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: Respondent determined deficiencies in
petitioners' Federal income taxes for taxable years 1993 and 1994
of $120,226 and $39,914, respectively. The sole issue for
decision1 is whether petitioners may exclude from gross income
1The only other issues are computational.
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