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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