T.C. Memo. 2000-99 UNITED STATES TAX COURT MICHAEL C. HOLLEN AND JOAN L. HOLLEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5586-97. Filed March 24, 2000. Paul F. Christoffers, for petitioners. Lisa K. Hartnett, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION MARVEL, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1988 of $79,308 and additions to tax under sections 6653 and 6661(a) ofPage: 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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