T.C. Memo. 2000-330 UNITED STATES TAX COURT BERNARDUS A. P. DOBBE AND KLAZINA W. DOBBE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent HOLLAND AMERICA BULB FARMS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 17625-97, 17626-97. Filed October 25, 2000. Joseph M. Wetzel, Gary R. DeFrang, Russell A. Sandor, Michael C. Wetzel, and Darin S. Christensen, for petitioners. Robert V. Boeshaar, Wesley F. McNamara, and Thomas J. Travers, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION MARVEL, Judge: Respondent determined a deficiency in the Federal income tax of petitioners Bernardus A. P. Dobbe and Klazina W. Dobbe (Mr. and Mrs. Dobbe or the Dobbes) of $34,614Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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