WILKINSON v. COMMISSIONER

Docket No. 1963-96.

74 T.C.M. 566 (1997)

T.C. Memo. 1997-410

Hugh Wilkinson and Evelyn Wilkinson v. Commissioner.

United States Tax Court.

Filed September 16, 1997.


Attorney(s) appearing for the Case

Ismael Gonzalez, New York, N.Y., for the petitioner Hugh Wilkinson. Melvin Duke, for the petitioner Evelyn Wilkinson. Theresa G. McQueeney, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

Hugh Wilkinson (Dr. Wilkinson) and Evelyn Wilkinson (Mrs. Wilkinson) petitioned the Court to redetermine respondent's determination with respect to their 1988 through 1990 taxable years. Respondent determined and reflected in a notice of deficiency dated November 3, 1995, the following deficiency, additions to tax, and penalties:

          ...

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