Color Arts, Inc., John P. Csepella, A Person Other Than The Tax Matters Person - Page 1
















                                 T.C. Memo. 2003-95                                   


                               UNITED STATES TAX COURT                                


           COLOR ARTS, INC., JOHN P. CSEPELLA, A PERSON OTHER THAN THE TAX            
                            MATTERS PERSON, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 5619-00.             Filed March 31, 2003.                  


               Jeffrey R. Brodek, for petitioner.                                     
               J. Paul Knap, for respondent.                                          


                                 MEMORANDUM OPINION                                   

               RUWE, Judge:  This case is before the Court fully stipulated           
          under Rule 122.1  The stipulation of facts, supplemental                    


               1All Rule references are to the Tax Court Rules of Practice            
          and Procedure, and unless otherwise indicated, all section                  
          references are to the Internal Revenue Code in effect for the               
          year at issue.                                                              





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