United States Tax Court

 Loretta & Steve Patriot               )
               Petitioner              )
                                       ) Docket No. 1526x-xx                                    .                           
         vs.                           ) Stipulation of Facts by Petitioner
                                       )
Commissioner of Internal Revenue,      ) 
               Respondent.             )

It is hereby stipulated that, for the purpose of this case, the following statements may be accepted as facts and all exhibits referred to herein and attached hereto may be accepted as authentic and are incorporated in this stipulation and made a part hereof; provided, however, that either party has the right to object to the admission of any such facts and exhibits in evidence on the grounds of relevancy and materiality, but not on other grounds unless expressly reserved herein, and provided, further, that either party may introduce other and further evidence not inconsistent with the facts herein stipulated.

1. Petitioners tithe to their church plus make thousands of dollars in in-kind contributions.
2. Petitioner had one dependent child for the years 2002 and 2003.
3. Petitioner Loretta had to have her car at work, made bank deposits, pick-up and deliveries for supplies, etc and her un-reimbursed business expenses were $1000 per year.
4. Petitioner Steve had to have his car at work, special shoes, uniforms, equipment, etc and his un-reimbursed business expenses were over $1000 a year.
5. Taxpayers had interest on home mortgage more than $6000 per year.

_______________________________               ___________________________________
 Loretta & Steve Patriot                        Steven Webster, Senior Attorney
 Greenville, SC                                 Tax Court Bar No. WS0410 
                                                Federal Place 
												  Greensboro, NC 27401