Ronald I. and Lois B. Koenig - Page 1

                                 T.C. Memo. 1998-215                                  


                               UNITED STATES TAX COURT                                


                    RONALD I. AND LOIS B. KOENIG, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 1468-96.                     Filed June 17, 1998.           


               Patrick Derdenger, for petitioners.                                    
               John W. Duncan, for respondent.                                        


                                 MEMORANDUM OPINION                                   

               PARR, Judge:  Respondent determined deficiencies in,                   
          additions to, and penalties on petitioners' Federal income taxes            
          as follows:                                                                 
                                        Additions to Tax     Penalties                
               Year      Deficiency      Sec. 6651(a)(1)    Sec. 6662(a)              
               1990      $167,792       $4,160              $33,558                   
               1991      16,536         1,445               3,307                     





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