HOLMES v. C.I.R.

Nos. 98-1286, 98-1295.

184 F.3d 536 (1999)

Robert E. HOLMES and Carolyn S. Holmes, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided July 1, 1999.


Attorney(s) appearing for the Case

Elizabeth K. Bransdorfer (briefed), Jeffrey A. DeVree (argued and briefed), Mika, Meyers, Beckett & Jones, Grand Rapids, Michigan, for Petitioner-Appellants.

Gilbert S. Rothenberg, Donald B. Tobin (argued and briefed), U.S. Department of Justice, Appellate Section Tax Division, Washington, D.C., for Respondent-Appellee.

Before: KRUPANSKY, SILER, and BATCHELDER, Circuit Judges.


OPINION

KRUPANSKY, Circuit Judge.

The petitioners-appellants, Carolyn S. Holmes ("Carolyn") and Robert E. Holmes ("Robert"), a married couple (collectively referred to as "the petitioners" or "the taxpayers"), have challenged the United States Tax Court's assessment of income tax deficiencies against them for each tax year 1987 through 1991 in the aggregate principal sum of $60,041.51, plus interest, as well...

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