T.C. Memo. 2000-285
UNITED STATES TAX COURT
KENNETH L. MUSGRAVE AND ETTA D. MUSGRAVE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11209-98. Filed September 6, 2000.
David L. Hooper, for petitioners.
George E. Gasper, for respondent.
MEMORANDUM OPINION
LARO, Judge: This case is before the Court fully
stipulated. See Rule 122.1 Respondent determined deficiencies
in petitioners' 1994 and 1995 Federal income tax of $66,886 and
$41,020, respectively. The sole issue we must decide is whether
1Rule references are to the Tax Court Rules of Practice and
Procedure. Unless otherwise indicated, section references are to
the Internal Revenue Code in effect for the years in issue.
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