Roy G. and Dorothy M. Welker - Page 1

                                 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

Last modified: May 25, 2011