T.C. Memo. 1998-151
UNITED STATES TAX COURT
MANAHARLAL C. PAREKH AND ELIZABETH PAREKH, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21418-95. Filed April 27, 1998.
Michael D. Cropper, for petitioners.
Michael C. Prindible, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined deficiencies in
petitioners' 1990 and 1991 Federal income taxes in the amounts of
$117,021.24 and $12,343.39, respectively.
All section references are to the Internal Revenue Code in
effect for the years in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure.
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