T.C. Memo. 2007-235
UNITED STATES TAX COURT
MICHAEL C. HOLLEN & JOAN L. HOLLEN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21915-05L. Filed August 16, 2007.
Michael C. Hollen and Joan L. Hollen, pro sese.
Lisa K. Hunter, for respondent.
MEMORANDUM OPINION
CHIECHI, Judge: This case is before the Court on respon-
dent’s motion for summary judgment (respondent’s motion). We
shall grant respondent’s motion.
Background
The record establishes and/or the parties do not dispute the
following.
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Last modified: November 10, 2007