T.C. Memo. 1997-472 UNITED STATES TAX COURT ROY G. AND DOROTHY M. WELKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15080-92. Filed October 15, 1997. George E. Marifan and Iris Miranda-Kirschner, for petitioners. Michael W. Bitner, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined deficiencies in, and additions to, petitioners' Federal income tax as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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