Michael C. Hollen & Joan L. Hollen - Page 1















                                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