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.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 NextLast modified: November 10, 2007