VINIKOOR v. COMMISSIONER

Docket No. 15567-94.

75 T.C.M. 2185 (1998)

T.C. Memo. 1998-152

Greg R. Vinikoor and Melissa D. Vinikoor v. Commissioner.

United States Tax Court.

Filed April 27, 1998.


Attorney(s) appearing for the Case

Scott M. Baker, for the petitioners. Andrew J. Horning, for the respondent.


MEMORANDUM OPINION

PARR, Judge:

Respondent determined a deficiency in, and addition to, the income taxes of petitioners as follows:

                                     Addition to Tax
                                     ---------------
Year                    Deficiency   Sec. 6651(a)(1)

1990 ................    $109,302        $38,126

All section references are to the Internal Revenue Code in effect...

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