T.C. Memo. 2002-287
UNITED STATES TAX COURT
PAUL A. AND MARILYN J. GROTHUES, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13475-99. Filed November 25, 2002.
J. Raymond Karam, for petitioners.
Roberta L. Shumway, for respondent.
MEMORANDUM OPINION
BEGHE, Judge: This case is before the Court fully
stipulated under Rule 122.1 The stipulation of facts and the
attached exhibits are incorporated herein by this reference.
1All rule references are to the Tax Court Rules of Practice
and Procedure, and all section references are to the Internal
Revenue Code in effect for the years at issue, unless otherwise
specified.
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